Tripura GST: amendments reclassify numerous goods, adjust rates and impose conditions for branded packaged goods. The notification amends Tripura State GST rate schedules by substituting, inserting and omitting numerous tariff entries across the 2.5%, 6%, 9%, 14% and 1.5% schedules; establishes conditional concessional treatment for goods 'put up in unit container' that bear a registered brand name or an actionable brand right (subject to Annexure conditions); expands the definition of 'registered brand name' to include trademarks, copyrights and foreign registrations from 15 May 2017; and inserts separate entries for permanent transfers of intellectual property rights and for specified goods such as e-waste, fly ash and aircraft components, effective 15 November 2017.
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Tripura GST: amendments reclassify numerous goods, adjust rates and impose conditions for branded packaged goods.
The notification amends Tripura State GST rate schedules by substituting, inserting and omitting numerous tariff entries across the 2.5%, 6%, 9%, 14% and 1.5% schedules; establishes conditional concessional treatment for goods "put up in unit container" that bear a registered brand name or an actionable brand right (subject to Annexure conditions); expands the definition of "registered brand name" to include trademarks, copyrights and foreign registrations from 15 May 2017; and inserts separate entries for permanent transfers of intellectual property rights and for specified goods such as e-waste, fly ash and aircraft components, effective 15 November 2017.
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