Brand name exceptions expanded to include registered brands and enforceable brand rights subject to forfeiture procedure. The notification revises Schedule entries to exempt or condition GST treatment for goods 'put up in unit container' that either bear a registered brand name or bear a brand name with an actionable claim or enforceable right, subject to an Annexure 1 process for voluntary forfeiture of such rights by affidavit and bilingual marking on each unit container.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Brand name exceptions expanded to include registered brands and enforceable brand rights subject to forfeiture procedure.
The notification revises Schedule entries to exempt or condition GST treatment for goods "put up in unit container" that either bear a registered brand name or bear a brand name with an actionable claim or enforceable right, subject to an Annexure 1 process for voluntary forfeiture of such rights by affidavit and bilingual marking on each unit container.
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