Registered brand name definition expanded; GST schedule classifications now distinguish branded and unit container goods, altering tax treatment. Notification amends the Tripura SGST rate Schedule by substituting, omitting and inserting serial entries to distinguish specified goods as 'all goods, fresh or chilled' and goods 'other than fresh or chilled' with exclusions for items put up in unit containers or bearing a registered brand name or a brand giving rise to an actionable/enforceable right, subject to ANNEXURE I conditions; it also redefines 'registered brand name' to include registrations on or after 15 May 2017 under the Trade Marks Act, Copyright Act and foreign laws, and takes effect from 15th November, 2017.
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Registered brand name definition expanded; GST schedule classifications now distinguish branded and unit container goods, altering tax treatment.
Notification amends the Tripura SGST rate Schedule by substituting, omitting and inserting serial entries to distinguish specified goods as "all goods, fresh or chilled" and goods "other than fresh or chilled" with exclusions for items put up in unit containers or bearing a registered brand name or a brand giving rise to an actionable/enforceable right, subject to ANNEXURE I conditions; it also redefines "registered brand name" to include registrations on or after 15 May 2017 under the Trade Marks Act, Copyright Act and foreign laws, and takes effect from 15th November, 2017.
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