GST classification amendments revise rate schedules and add brand-and-unit-packaging conditions, redefining taxable goods and entries. The notification further amends the Bihar State GST rate schedules by substituting, omitting and inserting numerous schedule entries to reclassify goods, introduce conditions for goods 'put up in unit container' that must either bear a registered brand name or a brand name with an actionable/enforceable right, add new tariff entries (including e-waste, fly ash, aircraft components and permanent IP transfers), refine product descriptions and exclusions, and redefine 'registered brand name' to include registrations under specified laws; the amendments take effect on the stated November 2017 date.
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GST classification amendments revise rate schedules and add brand-and-unit-packaging conditions, redefining taxable goods and entries.
The notification further amends the Bihar State GST rate schedules by substituting, omitting and inserting numerous schedule entries to reclassify goods, introduce conditions for goods "put up in unit container" that must either bear a registered brand name or a brand name with an actionable/enforceable right, add new tariff entries (including e-waste, fly ash, aircraft components and permanent IP transfers), refine product descriptions and exclusions, and redefine "registered brand name" to include registrations under specified laws; the amendments take effect on the stated November 2017 date.
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