Brand name exclusion clarified: unit container goods bearing registered or actionable brand names treated differently under amended GST rules. Amendments revise Schedule exclusions so goods in unit containers are excepted from the exclusion only if they (a) bear a registered brand name, or (b) bear a brand name on which an actionable claim or enforceable right in a court exists, with an option to forego such claim subject to conditions in ANNEXURE I; definitions of 'brand name' and 'registered brand name' are substituted; specific Schedule entries are added or reworded and two Annexures detailing forfeiture formalities and a list of indigenous handmade musical instruments are inserted.
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Brand name exclusion clarified: unit container goods bearing registered or actionable brand names treated differently under amended GST rules.
Amendments revise Schedule exclusions so goods in unit containers are excepted from the exclusion only if they (a) bear a registered brand name, or (b) bear a brand name on which an actionable claim or enforceable right in a court exists, with an option to forego such claim subject to conditions in ANNEXURE I; definitions of "brand name" and "registered brand name" are substituted; specific Schedule entries are added or reworded and two Annexures detailing forfeiture formalities and a list of indigenous handmade musical instruments are inserted.
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