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GST rate schedule amendments reclassify goods and impose a brand-owner affidavit requirement for unit-packed branded products. The notification amends Karnataka GST schedule entries by substituting, inserting and omitting tariff descriptions and serial numbers across multiple schedules to reclassify goods (including food items, namkeens, medicaments meeting specific pharmacopoeia criteria, biomass briquettes, various wastes and scraps, e-waste, textile threads, engine and pump parts, and stone goods). It adds an ANNEXURE proviso requiring a brand-owner affidavit to voluntarily forgo actionable or enforceable brand rights and authorise packers to print a declaration on unit containers when ownership and packing are by different persons.
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GST rate schedule amendments reclassify goods and impose a brand-owner affidavit requirement for unit-packed branded products.
The notification amends Karnataka GST schedule entries by substituting, inserting and omitting tariff descriptions and serial numbers across multiple schedules to reclassify goods (including food items, namkeens, medicaments meeting specific pharmacopoeia criteria, biomass briquettes, various wastes and scraps, e-waste, textile threads, engine and pump parts, and stone goods). It adds an ANNEXURE proviso requiring a brand-owner affidavit to voluntarily forgo actionable or enforceable brand rights and authorise packers to print a declaration on unit containers when ownership and packing are by different persons.
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