Amendments in the Notification of the Government of Odisha in the Finance Department No.19829-FIN-CT1-TAX-0022/2017, dated the 29th June, 2017 - 33007-FIN-CT1-TAX- 0043/2017-S.R.O. No. 547/2017 - Orissa SGST
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GST tariff amendment: reclassification and branded packaged goods conditional treatment, plus IP transfer taxable entries. This notification amends the State GST tariff by substituting, omitting and inserting numerous tariff entries across Schedules I-V to reclassify goods, adjust rate applicability, and introduce conditional treatment for goods 'put up in unit container' bearing a registered brand name or a brand with an actionable legal right, and by recognizing permanent transfers of intellectual property rights as distinct taxable entries; it also revises the explanatory definition of 'registered brand name.'
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Provisions expressly mentioned in the judgment/order text.
GST tariff amendment: reclassification and branded packaged goods conditional treatment, plus IP transfer taxable entries.
This notification amends the State GST tariff by substituting, omitting and inserting numerous tariff entries across Schedules I-V to reclassify goods, adjust rate applicability, and introduce conditional treatment for goods "put up in unit container" bearing a registered brand name or a brand with an actionable legal right, and by recognizing permanent transfers of intellectual property rights as distinct taxable entries; it also revises the explanatory definition of "registered brand name."
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