Seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates - 41/2017- State Tax (Rate) - Delhi SGST
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GST rate amendments: reclassifies goods and links concessional treatment to branded, unit packaged supplies. Amends the Delhi State GST rate notification to implement GST Council decisions by revising tariff classifications across Schedules I-V, substituting, omitting and inserting serial entries and descriptions, and imposing that certain goods qualify for specified lower rates only when 'put up in unit container' and bearing a registered brand name or a brand with an actionable/enforceable right, subject to annexure conditions; adds entries for e waste and permanent transfer of IP rights, and sets the amendments to take effect on the stated November 2017 date.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments: reclassifies goods and links concessional treatment to branded, unit packaged supplies.
Amends the Delhi State GST rate notification to implement GST Council decisions by revising tariff classifications across Schedules I-V, substituting, omitting and inserting serial entries and descriptions, and imposing that certain goods qualify for specified lower rates only when "put up in unit container" and bearing a registered brand name or a brand with an actionable/enforceable right, subject to annexure conditions; adds entries for e waste and permanent transfer of IP rights, and sets the amendments to take effect on the stated November 2017 date.
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