Exemption conditions for goods bearing brand names revised; voluntary forfeiture of brand rights allowed with affidavit and bilingual labelling. Amendments to the Haryana SGST exemption schedule replace the prior exclusion for goods in unit containers bearing a registered brand name with a two-part exception: exemptions do not apply to unit packaged goods that (a) bear a registered brand name, or (b) bear a brand name on which an actionable claim or enforceable right exists, except where such claim or right is voluntarily foregone in accordance with Annexure I, which requires an affidavit to the State tax commissioner and bilingual labelling on each unit container.
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Exemption conditions for goods bearing brand names revised; voluntary forfeiture of brand rights allowed with affidavit and bilingual labelling.
Amendments to the Haryana SGST exemption schedule replace the prior exclusion for goods in unit containers bearing a registered brand name with a two-part exception: exemptions do not apply to unit packaged goods that (a) bear a registered brand name, or (b) bear a brand name on which an actionable claim or enforceable right exists, except where such claim or right is voluntarily foregone in accordance with Annexure I, which requires an affidavit to the State tax commissioner and bilingual labelling on each unit container.
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