Registered brand name criteria expanded for GST rate classification, treating branded packaged goods differently under amended notification. Amendment revises the State GST schedule to separate goods as fresh or chilled and goods other than fresh or chilled not in unit containers, introducing distinct treatment for packaged goods that (a) bear a registered brand name or (b) bear a brand name with an actionable or enforceable legal right, subject to ANNEXURE I conditions; and redefines registered brand name to include registrations on or after 15th May 2017 under domestic or foreign law.
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Provisions expressly mentioned in the judgment/order text.
Registered brand name criteria expanded for GST rate classification, treating branded packaged goods differently under amended notification.
Amendment revises the State GST schedule to separate goods as fresh or chilled and goods other than fresh or chilled not in unit containers, introducing distinct treatment for packaged goods that (a) bear a registered brand name or (b) bear a brand name with an actionable or enforceable legal right, subject to ANNEXURE I conditions; and redefines registered brand name to include registrations on or after 15th May 2017 under domestic or foreign law.
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