Brand-based GST classification: packaged non-unit goods bearing registered brand names receive distinct tariff treatment under amended notification. The notification amends the Delhi GST Schedule by substituting, omitting and inserting tariff entries to distinguish goods that are fresh or chilled from those other than fresh or chilled, and to treat non-unit-container goods bearing a registered brand name or an actionable brand right differently subject to conditions in ANNEXURE I; it also revises descriptive scope for specified commodities and defines 'registered brand name' to include brands registered on or after 15th May 2017 under Indian or foreign law.
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Provisions expressly mentioned in the judgment/order text.
The notification amends the Delhi GST Schedule by substituting, omitting and inserting tariff entries to distinguish goods that are fresh or chilled from those other than fresh or chilled, and to treat non-unit-container goods bearing a registered brand name or an actionable brand right differently subject to conditions in ANNEXURE I; it also revises descriptive scope for specified commodities and defines "registered brand name" to include brands registered on or after 15th May 2017 under Indian or foreign law.
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