Seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. - 41/2017 - Central GST (CGST) Rate
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GST rate amendments implement schedule-wise tariff reclassifications and brand-based unit-container conditions affecting multiple product headings. Amendment to notification No.1/2017 substitutes, inserts and omits multiple tariff entries across Schedules I-V to reflect GST Council rate decisions, including a recurrent condition for goods 'put up in unit container' that bear a registered brand name or a brand with an actionable or enforceable right, subject to ANNEXURE conditions, and revises the definition of 'registered brand name' to include registrations under domestic and foreign laws.
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Amendment to notification No.1/2017 substitutes, inserts and omits multiple tariff entries across Schedules I-V to reflect GST Council rate decisions, including a recurrent condition for goods "put up in unit container" that bear a registered brand name or a brand with an actionable or enforceable right, subject to ANNEXURE conditions, and revises the definition of "registered brand name" to include registrations under domestic and foreign laws.
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