State GST rate schedule amendment refines product classification and applies brand and packaging conditions to taxable treatment. Amendment revises the State GST Schedule by substituting, inserting and omitting multiple tariff entries to distinguish fresh or chilled goods from other goods, adds new commodity-specific entries, and applies a packaging and brand-based qualification-excluding unit-container goods and treating goods bearing a registered brand name or a brand giving rise to an actionable claim differently-subject to conditions in ANNEXURE I. The Explanation redefines 'registered brand name' to include brands registered under Indian and foreign law on or after a specified reference date.
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State GST rate schedule amendment refines product classification and applies brand and packaging conditions to taxable treatment.
Amendment revises the State GST Schedule by substituting, inserting and omitting multiple tariff entries to distinguish fresh or chilled goods from other goods, adds new commodity-specific entries, and applies a packaging and brand-based qualification-excluding unit-container goods and treating goods bearing a registered brand name or a brand giving rise to an actionable claim differently-subject to conditions in ANNEXURE I. The Explanation redefines "registered brand name" to include brands registered under Indian and foreign law on or after a specified reference date.
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