GST exemptions refined to exclude unit pack goods bearing registered or enforceable brand names, subject to specified conditions. Refines GST exemption exclusions for goods in unit containers to cover only those that (a) bear a registered brand name, or (b) bear a brand name on which an actionable claim or enforceable right in a court of law is available, with conditions for voluntary forfeiture of such rights set out in ANNEXURE I; defines 'brand name' and 'registered brand name' for these purposes and inserts and substitutes specific schedule entries including new items and a list of indigenous handmade musical instruments in ANNEXURE II.