Amendments in the Schedule to the notification issued in G.O.Ms.No.582, Revenue (CT-II) Dept., Dt.12-12-2017 - Granting exemptions to certain goods. - G.O.MS.No. 598 - Andhra Pradesh SGST
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GST exemption scope widened for specified agricultural and food products, distinguishing fresh, chilled and branded packaged goods. The notification amends the Schedule to clarify exemption treatment by distinguishing goods exempt when supplied fresh or chilled from goods exempt only when non fresh and not in unit containers unless they bear a registered brand name or a brand with an actionable/enforceable right, subject to Annexure I conditions; it deletes several serial entries and inserts multiple new tariff descriptions, and redefines 'registered brand name' to include registrations under the Trade Marks Act, the Copyright Act and equivalent foreign laws on or after a specified date.
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 exemption scope widened for specified agricultural and food products, distinguishing fresh, chilled and branded packaged goods.
The notification amends the Schedule to clarify exemption treatment by distinguishing goods exempt when supplied fresh or chilled from goods exempt only when non fresh and not in unit containers unless they bear a registered brand name or a brand with an actionable/enforceable right, subject to Annexure I conditions; it deletes several serial entries and inserts multiple new tariff descriptions, and redefines "registered brand name" to include registrations under the Trade Marks Act, the Copyright Act and equivalent foreign laws on or after a specified date.
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