Tax rate reduction: Kerala revises GST schedules and imposes brand based packaging conditions with affidavit and labelling requirements. Notification amending multiple State GST schedules to reduce tax rates for specified goods by substituting and inserting tariff entries, revising descriptions and exceptions, and introducing brand-based eligibility criteria. It defines 'brand name' and 'registered brand name,' and adds an Annexure requiring an affidavit and unit-container labelling where actionable claims or enforceable rights in a brand are voluntarily foregone. The notification is issued under the State GST Act and declared effective from a specified earlier date.
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Tax rate reduction: Kerala revises GST schedules and imposes brand based packaging conditions with affidavit and labelling requirements.
Notification amending multiple State GST schedules to reduce tax rates for specified goods by substituting and inserting tariff entries, revising descriptions and exceptions, and introducing brand-based eligibility criteria. It defines "brand name" and "registered brand name," and adds an Annexure requiring an affidavit and unit-container labelling where actionable claims or enforceable rights in a brand are voluntarily foregone. The notification is issued under the State GST Act and declared effective from a specified earlier date.
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