GST rate schedule amendments revise goods classification, impose brand-based unit-packaging conditions, and add IP transfer listings. Amendment reorganises tariff classifications across Schedules I-V, substituting, omitting and inserting numerous goods entries; applies reduced or specific rate treatment to goods only when put up in unit containers and bearing a registered brand name or a brand with an enforceable legal right subject to Annexure conditions; adds chapter and commodity-specific entries including e waste, fly ash, aircraft components and permanent transfer of intellectual property rights (including IT software); and expands the definition of 'registered brand name' to include trademarks, copyrights and foreign registrations.
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Provisions expressly mentioned in the judgment/order text.
GST rate schedule amendments revise goods classification, impose brand-based unit-packaging conditions, and add IP transfer listings.
Amendment reorganises tariff classifications across Schedules I-V, substituting, omitting and inserting numerous goods entries; applies reduced or specific rate treatment to goods only when put up in unit containers and bearing a registered brand name or a brand with an enforceable legal right subject to Annexure conditions; adds chapter and commodity-specific entries including e waste, fly ash, aircraft components and permanent transfer of intellectual property rights (including IT software); and expands the definition of "registered brand name" to include trademarks, copyrights and foreign registrations.
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