Amendments in the Notification No. G.O.Ms.No.258, Revenue (Commercial Taxes-II), 29th June, 2017 - Changes to rates of tax of certain Goods - G.O.MS.No. 553 - Andhra Pradesh SGST
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GST rate amendments reclassify goods, add branded packaged goods treatment and permanent IP transfer entries altering schedule classifications. Amendments to the State GST notification effective 15th November 2017 substitute, insert and omit numerous tariff entries across Schedules I-V to reclassify goods and adjust rate-band descriptions. Notable operative changes include new scope language for goods put up in unit containers bearing a registered brand name or a brand with an actionable claim (subject to annexure conditions), insertion of entries for permanent transfer of IP rights including IT software, and a revised definition of 'registered brand name' to encompass registrations under trademarks, copyright or foreign law as of 15th May 2017.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST rate amendments reclassify goods, add branded packaged goods treatment and permanent IP transfer entries altering schedule classifications.
Amendments to the State GST notification effective 15th November 2017 substitute, insert and omit numerous tariff entries across Schedules I-V to reclassify goods and adjust rate-band descriptions. Notable operative changes include new scope language for goods put up in unit containers bearing a registered brand name or a brand with an actionable claim (subject to annexure conditions), insertion of entries for permanent transfer of IP rights including IT software, and a revised definition of "registered brand name" to encompass registrations under trademarks, copyright or foreign law as of 15th May 2017.
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