GST Schedule Amendments clarify brand name definitions and require affidavit plus on-pack declaration when forfeiting brand claims. Amendments revise product classifications and exclusions across multiple GST schedules, add and substitute tariff entries, and clarify that a registered brand name includes marks registered under specified laws as of the reference date. A prescribed compliance mechanism requires any person forfeiting an actionable claim or enforceable right in a brand name to file an affidavit with the jurisdictional State tax commissioner and to print a declaration on each unit container in English and the local language.
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Provisions expressly mentioned in the judgment/order text.
GST Schedule Amendments clarify brand name definitions and require affidavit plus on-pack declaration when forfeiting brand claims.
Amendments revise product classifications and exclusions across multiple GST schedules, add and substitute tariff entries, and clarify that a registered brand name includes marks registered under specified laws as of the reference date. A prescribed compliance mechanism requires any person forfeiting an actionable claim or enforceable right in a brand name to file an affidavit with the jurisdictional State tax commissioner and to print a declaration on each unit container in English and the local language.
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