Tax rate amendments revise GST tariff classifications and require affidavit-based brand-rights forfeiture for packaged goods. The notification amends the State GST rate schedules by inserting, substituting and omitting tariff entries across Schedules I (2.5%), II (6%), III (9%) and IV (14%), adding classifications for specified food items, wastes and scraps, textile yarns, medicaments, e-waste, biomass briquettes and various parts, and revises fuel and kerosene entries. It also inserts an Annexure proviso requiring a brand-owner to file an affidavit of voluntary forfeiture of actionable claims or enforceable rights and to authorise packers to print a prescribed statement on unit containers.
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Tax rate amendments revise GST tariff classifications and require affidavit-based brand-rights forfeiture for packaged goods.
The notification amends the State GST rate schedules by inserting, substituting and omitting tariff entries across Schedules I (2.5%), II (6%), III (9%) and IV (14%), adding classifications for specified food items, wastes and scraps, textile yarns, medicaments, e-waste, biomass briquettes and various parts, and revises fuel and kerosene entries. It also inserts an Annexure proviso requiring a brand-owner to file an affidavit of voluntary forfeiture of actionable claims or enforceable rights and to authorise packers to print a prescribed statement on unit containers.
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