GST classification changes: redefined brand-name conditions and added compliance for voluntary forfeiture of brand rights in packaged goods. The notification amends multiple GST rate Schedules by altering product classifications and conditions for concessional treatment where goods are put up in unit containers bearing brand names, extending concessional scope to goods bearing a registered brand name or a brand name with an actionable claim or enforceable right, subject to Annexure conditions; it also inserts, substitutes and omits numerous tariff entries to refine coverage across schedules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST classification changes: redefined brand-name conditions and added compliance for voluntary forfeiture of brand rights in packaged goods.
The notification amends multiple GST rate Schedules by altering product classifications and conditions for concessional treatment where goods are put up in unit containers bearing brand names, extending concessional scope to goods bearing a registered brand name or a brand name with an actionable claim or enforceable right, subject to Annexure conditions; it also inserts, substitutes and omits numerous tariff entries to refine coverage across schedules.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
