Brand name condition for concessional GST rates clarified; forfeiture affidavit and labeling required for unit-packed goods. The notification amends multiple GST rate schedules by reclassifying and adding tariff items and refining exclusions across rate slabs, and substitutes the unit-container brand condition so that concessional treatment applies where goods either bear a registered brand name or a brand name on which an actionable claim or enforceable right is available. An Annexure requires an affidavit to the jurisdictional State tax commissioner and bilingual indelible labelling on each unit container where the packer voluntarily forgoes such actionable claims or rights. The Explanation defines 'brand name' and 'registered brand name' for these purposes.
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Brand name condition for concessional GST rates clarified; forfeiture affidavit and labeling required for unit-packed goods.
The notification amends multiple GST rate schedules by reclassifying and adding tariff items and refining exclusions across rate slabs, and substitutes the unit-container brand condition so that concessional treatment applies where goods either bear a registered brand name or a brand name on which an actionable claim or enforceable right is available. An Annexure requires an affidavit to the jurisdictional State tax commissioner and bilingual indelible labelling on each unit container where the packer voluntarily forgoes such actionable claims or rights. The Explanation defines "brand name" and "registered brand name" for these purposes.
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