GST rate amendments reclassify tariff items and impose packaging and brand right compliance for specified goods. The notification amends the Jharkhand State GST rate schedules by inserting, substituting and omitting specific tariff entries to reclassify goods and refine taxable scope, including additions of specified food items, waste and scrap categories, textile threads and yarns, e-waste defined by national rules, and medicaments meeting pharmacopoeial specifications; it also imposes an affidavit procedure in the ANNEXURE where brand ownership and packing are by different persons to evidence voluntary forgoing of actionable brand rights and authorise packers to print a prescribed declaration on unit containers.
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GST rate amendments reclassify tariff items and impose packaging and brand right compliance for specified goods.
The notification amends the Jharkhand State GST rate schedules by inserting, substituting and omitting specific tariff entries to reclassify goods and refine taxable scope, including additions of specified food items, waste and scrap categories, textile threads and yarns, e-waste defined by national rules, and medicaments meeting pharmacopoeial specifications; it also imposes an affidavit procedure in the ANNEXURE where brand ownership and packing are by different persons to evidence voluntary forgoing of actionable brand rights and authorise packers to print a prescribed declaration on unit containers.
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