Seeks to amend notification No 1125-F.T. dated 28.06.2017, which prescribes GST rates under section 9 of the WBGST Act, 2017 - 2019-F.T.- 41/2017-State Tax (Rate) - West Bengal SGST
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GST rates for packaged branded goods revised, imposing unit-container and registered brand-name conditions for concessional rates. Amends Notification No.1125-F.T. to revise GST schedules by substituting, inserting and omitting multiple tariff entries across Schedules I-V and to make concessional rates conditional on goods being put up in unit container and bearing a registered brand name or a brand carrying an actionable/enforceable right, subject to ANNEXURE conditions; also expands the definition of registered brand name to include registrations under trademarks, copyright or foreign law.
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GST rates for packaged branded goods revised, imposing unit-container and registered brand-name conditions for concessional rates.
Amends Notification No.1125-F.T. to revise GST schedules by substituting, inserting and omitting multiple tariff entries across Schedules I-V and to make concessional rates conditional on goods being put up in unit container and bearing a registered brand name or a brand carrying an actionable/enforceable right, subject to ANNEXURE conditions; also expands the definition of registered brand name to include registrations under trademarks, copyright or foreign law.
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