GST rate schedule amendments: revised item classifications and branding conditions alter applicable SGST rates and compliance. Government amends Notification FD 48 CSL 2017 to revise multiple Karnataka SGST schedules by inserting, substituting and omitting tariff entries and descriptions, reclassifying goods across rate schedules, and replacing branded goods language with a two part test distinguishing registered brand name and brand names with an actionable claim or enforceable right. The Explanation defines 'brand name' and 'registered brand name' as of 15 May 2017. An ANNEXURE requires an affidavit to the Commissioner and indelible bilingual labelling on unit containers where a packer voluntarily forgoes an actionable claim or enforceable right in a brand name.