GST rate schedule amendment modifies classification and brand-based eligibility for concessional treatment under state tax. Amendment revises the Bihar SGST notification Schedule by substituting, inserting and omitting tariff entries to distinguish 'fresh or chilled' goods from 'other than fresh or chilled' goods, and subjects the latter (not in unit containers) to preferential treatment only if they (a) bear a registered brand name or (b) bear a brand name with an actionable claim or enforceable right, with registered brand name defined to include brands registered on or after 15th May 2017 under specified statutes and foreign laws.
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Provisions expressly mentioned in the judgment/order text.
GST rate schedule amendment modifies classification and brand-based eligibility for concessional treatment under state tax.
Amendment revises the Bihar SGST notification Schedule by substituting, inserting and omitting tariff entries to distinguish "fresh or chilled" goods from "other than fresh or chilled" goods, and subjects the latter (not in unit containers) to preferential treatment only if they (a) bear a registered brand name or (b) bear a brand name with an actionable claim or enforceable right, with registered brand name defined to include brands registered on or after 15th May 2017 under specified statutes and foreign laws.
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