Seeks to amend notification No 1126-F.T.dated 28.06.2017, which exempts certain goods from GST under section 11 of the WBGST Act, 2017 - 2020-F.T.- 42/2017-State Tax (Rate) - West Bengal SGST
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GST exemption scope narrowed for specified goods based on packaging and registered brand-name conditions, with annexure-based conditions applying. Amendment revises the Schedule of State GST exemptions by substituting, omitting and inserting serial entries to distinguish fresh or chilled goods from goods other than fresh or chilled, and by excluding goods 'put up in unit container' that either bear a registered brand name or a brand name with an actionable legal claim, subject to conditions in ANNEXURE I; it also amends the definition of 'registered brand name' to include registrations on or after 15th May 2017 under specified laws, and adds and removes specified tariff lines, effective 15th November 2017.
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 exemption scope narrowed for specified goods based on packaging and registered brand-name conditions, with annexure-based conditions applying.
Amendment revises the Schedule of State GST exemptions by substituting, omitting and inserting serial entries to distinguish fresh or chilled goods from goods other than fresh or chilled, and by excluding goods "put up in unit container" that either bear a registered brand name or a brand name with an actionable legal claim, subject to conditions in ANNEXURE I; it also amends the definition of "registered brand name" to include registrations on or after 15th May 2017 under specified laws, and adds and removes specified tariff lines, effective 15th November 2017.
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