GST rate amendments reclassify goods and impose a brand owner affidavit requirement for unit packed branded products. Amendments revise the State GST rate notification by altering classification entries across multiple Schedules, inserting new tariff items and omitting or substituting serial entries to reallocate goods between rate bands. They add specific goods (including dried mangoes, khakhra, various wastes and scraps, e waste, biomass briquettes, certain medicaments, real zari thread, and specified sewing threads and yarns) and refine descriptions and exclusions. A proviso in the ANNEXURE requires a brand owner to file an affidavit forfeiting actionable claims when a different person packs unit containers and to authorise printing of that forfeiture statement on packaging.
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.
GST rate amendments reclassify goods and impose a brand owner affidavit requirement for unit packed branded products.
Amendments revise the State GST rate notification by altering classification entries across multiple Schedules, inserting new tariff items and omitting or substituting serial entries to reallocate goods between rate bands. They add specific goods (including dried mangoes, khakhra, various wastes and scraps, e waste, biomass briquettes, certain medicaments, real zari thread, and specified sewing threads and yarns) and refine descriptions and exclusions. A proviso in the ANNEXURE requires a brand owner to file an affidavit forfeiting actionable claims when a different person packs unit containers and to authorise printing of that forfeiture statement on packaging.
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