Brand name classification clarifies when goods in unit containers qualify for different state GST rates and conditions. The notification replaces a broad exclusion for goods 'put up in unit container' by restricting the exclusion to unit-container goods that either bear a registered brand name or bear a brand name on which an actionable claim or enforceable right exists, while providing for voluntary forfeiture of such claims subject to conditions in ANNEXURE I. It inserts new tariff entries and revises descriptions for several goods, and redefines 'brand name' and 'registered brand name'. ANNEXURE I requires an affidavit to the jurisdictional State tax commissioner and indelible bilingual marking on each unit container when rights are voluntarily foregone.
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Provisions expressly mentioned in the judgment/order text.
Brand name classification clarifies when goods in unit containers qualify for different state GST rates and conditions.
The notification replaces a broad exclusion for goods "put up in unit container" by restricting the exclusion to unit-container goods that either bear a registered brand name or bear a brand name on which an actionable claim or enforceable right exists, while providing for voluntary forfeiture of such claims subject to conditions in ANNEXURE I. It inserts new tariff entries and revises descriptions for several goods, and redefines "brand name" and "registered brand name". ANNEXURE I requires an affidavit to the jurisdictional State tax commissioner and indelible bilingual marking on each unit container when rights are voluntarily foregone.
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