Amendment in the Notification No. MGST. 1017/C.R. 103(1)/Taxation-1 [No. 2/2017- State Tax (Rate)], dated the 29th June 2017. - 35/2017-State Tax (Rate) - Maharashtra SGST
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Government entity definition clarified and duty credit scrips added, with affidavit rule for brand rights on packaged goods. The notification amends the GST rate Schedule to add Duty Credit Scrips and an entry for supplies by Government Entities made against grants; defines 'Government Entity' to mean bodies set up by statute or established by government with ninety percent or more government participation by equity or control; and inserts an ANNEXURE I proviso requiring a brand-right owner, when separate from the packer, to file an affidavit relinquishing actionable claim and authorising the packer to mark unit containers accordingly in indelible ink in English and the local language.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Government entity definition clarified and duty credit scrips added, with affidavit rule for brand rights on packaged goods.
The notification amends the GST rate Schedule to add Duty Credit Scrips and an entry for supplies by Government Entities made against grants; defines "Government Entity" to mean bodies set up by statute or established by government with ninety percent or more government participation by equity or control; and inserts an ANNEXURE I proviso requiring a brand-right owner, when separate from the packer, to file an affidavit relinquishing actionable claim and authorising the packer to mark unit containers accordingly in indelible ink in English and the local language.
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