Brand name exclusion in GST rate schedules clarified; registered and enforceable brand names treated distinctly with conditions. The notification amends Schedule exclusions for goods put up in unit containers to state those excluded are only where the unit container (a) bears a registered brand name or (b) bears a brand name on which an actionable claim or enforceable right in a court of law is available, subject to Annexure I conditions. The Explanation now defines 'brand name' and 'registered brand name' and Annexure I requires an affidavit to the jurisdictional State tax commissioner and a printed declaration on each unit container when rights are voluntarily foregone. Several tariff entries are substituted or new entries inserted, and Annexure II lists indigenous handmade musical instruments.
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Brand name exclusion in GST rate schedules clarified; registered and enforceable brand names treated distinctly with conditions.
The notification amends Schedule exclusions for goods put up in unit containers to state those excluded are only where the unit container (a) bears a registered brand name or (b) bears a brand name on which an actionable claim or enforceable right in a court of law is available, subject to Annexure I conditions. The Explanation now defines "brand name" and "registered brand name" and Annexure I requires an affidavit to the jurisdictional State tax commissioner and a printed declaration on each unit container when rights are voluntarily foregone. Several tariff entries are substituted or new entries inserted, and Annexure II lists indigenous handmade musical instruments.
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