Notification seeking amendment of notification 19833-FIN-CT1-TAX-022-2017 dated 29.06.2017 bearing S.R.O.-296 of 2017 which exempts certain goods from GST U/S 11 of the OGST Act, 2017. - 33011-FIN-CT1-TAX-0043/2017-S.R.O. No. 548/2017 - Orissa SGST
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GST exemption amendments expand and revise exempt goods categories and redefine 'registered brand name' criteria for applicability. Amendment revises the Schedule of GST-exempt goods by substituting, inserting and omitting serial entries, distinguishing 'fresh or chilled' goods from 'other than fresh or chilled,' excluding goods in unit containers from exemptions in specified cases, and conditioning exemptions for certain non-fresh goods on either (a) bearing a registered brand name or (b) bearing a brand name with an actionable claim, subject to ANNEXURE I. The Explanation redefines 'registered brand name' to include brands registered on or after 15th May, 2017 under specified laws.
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Provisions expressly mentioned in the judgment/order text.
GST exemption amendments expand and revise exempt goods categories and redefine 'registered brand name' criteria for applicability.
Amendment revises the Schedule of GST-exempt goods by substituting, inserting and omitting serial entries, distinguishing "fresh or chilled" goods from "other than fresh or chilled," excluding goods in unit containers from exemptions in specified cases, and conditioning exemptions for certain non-fresh goods on either (a) bearing a registered brand name or (b) bearing a brand name with an actionable claim, subject to ANNEXURE I. The Explanation redefines "registered brand name" to include brands registered on or after 15th May, 2017 under specified laws.
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