GST rate amendments reclassify goods and require affidavit when brand owner and packer are different for unit packed items. The notification amends State GST rate schedules by inserting, substituting and omitting tariff entries across Schedules I-IV to reclassify specified goods (including food preparations, medicaments meeting pharmacopoeial specifications, recovered wastes, e waste and biomass briquettes), to refine inclusions and exclusions for yarns, threads, stone goods, engine and pump parts, and to distinguish unit packed branded ready for consumption items. The ANNEXURE proviso requires an affidavit where brand ownership and packing are by different persons, documenting voluntary forfeiture of the actionable claim and authorising printing of a declaration on unit containers.
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 require affidavit when brand owner and packer are different for unit packed items.
The notification amends State GST rate schedules by inserting, substituting and omitting tariff entries across Schedules I-IV to reclassify specified goods (including food preparations, medicaments meeting pharmacopoeial specifications, recovered wastes, e waste and biomass briquettes), to refine inclusions and exclusions for yarns, threads, stone goods, engine and pump parts, and to distinguish unit packed branded ready for consumption items. The ANNEXURE proviso requires an affidavit where brand ownership and packing are by different persons, documenting voluntary forfeiture of the actionable claim and authorising printing of a declaration on unit containers.
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