Brand name definition expanded to distinguish registered brands and enforceable rights, altering GST classification and packaging compliance. Notification amends GST schedule entries to replace the exclusion phrase for goods put up in unit containers bearing a registered brand name with a two-part exclusion: (a) goods bearing a registered brand name and (b) goods bearing a brand name with an available actionable claim or enforceable right, while permitting voluntary forfeiture of such claims under conditions in ANNEXURE I. The Explanation defines 'brand name' and 'registered brand name', new tariff entries and descriptive substitutions are inserted (including cotton seed oil cake, KVIC khadi fabric, clay idols), and ANNEXURE II lists indigenous handmade musical instruments covered by the amended entry.
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Provisions expressly mentioned in the judgment/order text.
Brand name definition expanded to distinguish registered brands and enforceable rights, altering GST classification and packaging compliance.
Notification amends GST schedule entries to replace the exclusion phrase for goods put up in unit containers bearing a registered brand name with a two-part exclusion: (a) goods bearing a registered brand name and (b) goods bearing a brand name with an available actionable claim or enforceable right, while permitting voluntary forfeiture of such claims under conditions in ANNEXURE I. The Explanation defines "brand name" and "registered brand name", new tariff entries and descriptive substitutions are inserted (including cotton seed oil cake, KVIC khadi fabric, clay idols), and ANNEXURE II lists indigenous handmade musical instruments covered by the amended entry.
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