GST tariff amendments expand packaging and branded goods criteria and require affidavit and marking when brand rights are foregone. Amendments revise multiple State GST Schedules by adding, deleting and substituting tariff entries and exclusions, expand packaging-related conditions to cover goods put up in unit containers that either bear a registered brand name or bear a brand name on which an actionable claim or enforceable right is available, substitute an Explanation defining brand name and registered brand name, and insert an ANNEXURE requiring an affidavit to the jurisdictional commissioner and unit-container marking where a person voluntarily forgoes an actionable claim or enforceable right in a brand name.
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Provisions expressly mentioned in the judgment/order text.
GST tariff amendments expand packaging and branded goods criteria and require affidavit and marking when brand rights are foregone.
Amendments revise multiple State GST Schedules by adding, deleting and substituting tariff entries and exclusions, expand packaging-related conditions to cover goods put up in unit containers that either bear a registered brand name or bear a brand name on which an actionable claim or enforceable right is available, substitute an Explanation defining brand name and registered brand name, and insert an ANNEXURE requiring an affidavit to the jurisdictional commissioner and unit-container marking where a person voluntarily forgoes an actionable claim or enforceable right in a brand name.
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