Seeks to amend notification no. 2/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions - 42/2017 - Union Territory GST (UTGST) Rate
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GST exemption classification for packaged branded goods clarified, contingent on registered brand status and annexure conditions. The notification amends the UTGST Rate Schedule to separate goods into fresh or chilled categories and non fresh packaged categories, and treats non fresh goods put up other than in unit containers as subject to special branded goods conditions where they (a) bear a registered brand name or (b) bear a brand with an actionable or enforceable right in court, subject to conditions in Annexure I; 'registered brand name' is defined to mean a brand registered on or after 15 May 2017 under specified laws.
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GST exemption classification for packaged branded goods clarified, contingent on registered brand status and annexure conditions.
The notification amends the UTGST Rate Schedule to separate goods into fresh or chilled categories and non fresh packaged categories, and treats non fresh goods put up other than in unit containers as subject to special branded goods conditions where they (a) bear a registered brand name or (b) bear a brand with an actionable or enforceable right in court, subject to conditions in Annexure I; "registered brand name" is defined to mean a brand registered on or after 15 May 2017 under specified laws.
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