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GST rate amendments revise schedule classifications, add targeted exemptions and require affidavit-based brand waiver for packaged goods. Amendments modify Schedules I-IV of the State GST notification by reclassifying and inserting specific tariff entries (notably certain food items, ready-to-consume namkeens linked to brand-based conditions, medicaments per recognized pharmacopoeias, various waste/scrap categories, e waste, and biomass briquettes), substituting HS headings, omitting specified serial numbers, and adding parts and components under defined chapters. The ANNEXURE proviso requires a brand-owner to file an affidavit forfeiting any actionable claim or enforceable right and authorising the packer to print a statement to that effect on unit containers.
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GST rate amendments revise schedule classifications, add targeted exemptions and require affidavit-based brand waiver for packaged goods.
Amendments modify Schedules I-IV of the State GST notification by reclassifying and inserting specific tariff entries (notably certain food items, ready-to-consume namkeens linked to brand-based conditions, medicaments per recognized pharmacopoeias, various waste/scrap categories, e waste, and biomass briquettes), substituting HS headings, omitting specified serial numbers, and adding parts and components under defined chapters. The ANNEXURE proviso requires a brand-owner to file an affidavit forfeiting any actionable claim or enforceable right and authorising the packer to print a statement to that effect on unit containers.
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