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        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.

        <h1>IGST rate amendment clarifies tax treatment for packaged branded goods and defines 'registered brand name' eligibility.</h1> Amendment to Notification No.2/2017 revises the IGST rate schedule by substituting, omitting and inserting serial entries to distinguish fresh or chilled goods from other than fresh or chilled goods and to treat non-unit-container packaged goods bearing a registered brand name or a brand with an actionable claim under specific entries subject to ANNEXURE I conditions. New tariff lines and expanded product descriptions are added. The Explanation now defines 'registered brand name' as brands registered on or after 15th May 2017 under the Trade Marks Act, Copyright Act or foreign law. The amendments are effective from 15th November 2017.

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