Brand name classification expanded to include actionable rights, altering GST rate treatment for packaged goods and prescribing forfeiture procedure. The notification amends the Delhi State GST rate schedules by expanding eligibility for lower rates to goods put up in unit containers that either bear a registered brand name or bear a brand name on which an actionable claim or enforceable right exists, subject to Annexure conditions. It inserts, substitutes and omits numerous tariff entries across Schedules I-VI to reclassify specific goods and refines the Explanation of 'brand name' and 'registered brand name.' The Annexure mandates an affidavit to the jurisdictional commissioner and indelible labeling when brand rights are voluntarily foregone.
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Brand name classification expanded to include actionable rights, altering GST rate treatment for packaged goods and prescribing forfeiture procedure.
The notification amends the Delhi State GST rate schedules by expanding eligibility for lower rates to goods put up in unit containers that either bear a registered brand name or bear a brand name on which an actionable claim or enforceable right exists, subject to Annexure conditions. It inserts, substitutes and omits numerous tariff entries across Schedules I-VI to reclassify specific goods and refines the Explanation of "brand name" and "registered brand name." The Annexure mandates an affidavit to the jurisdictional commissioner and indelible labeling when brand rights are voluntarily foregone.
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