Tariff reclassification: branded packaged goods' concessional rate conditioned on registered brand status and annexure requirements. Notification amends Jharkhand SGST rate schedules by substituting, inserting and omitting numerous tariff entries across Schedules I-V; conditions many 2.5% entries on goods being put up in unit containers and bearing a registered brand name or an enforceable brand right subject to annexure conditions; introduces new headings (including fly ash, certain aircraft components, leather subheadings, jute/coir products, diabetic foods, medical grade oxygen, and permanent transfers of IP rights), clarifies exclusions and restates multiple commodity classifications. The definition of 'registered brand name' is expanded to include registrations under the Trade Marks Act, the Copyright Act and foreign laws, effective 15 November 2017.
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Tariff reclassification: branded packaged goods' concessional rate conditioned on registered brand status and annexure requirements.
Notification amends Jharkhand SGST rate schedules by substituting, inserting and omitting numerous tariff entries across Schedules I-V; conditions many 2.5% entries on goods being put up in unit containers and bearing a registered brand name or an enforceable brand right subject to annexure conditions; introduces new headings (including fly ash, certain aircraft components, leather subheadings, jute/coir products, diabetic foods, medical grade oxygen, and permanent transfers of IP rights), clarifies exclusions and restates multiple commodity classifications. The definition of "registered brand name" is expanded to include registrations under the Trade Marks Act, the Copyright Act and foreign laws, effective 15 November 2017.
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