Registered brand name criteria expanded; GST tariff schedules amended to reclassify goods and adjust applicable rates. Amendment revises multiple GST tariff schedule entries by substituting, inserting and omitting HS headings and descriptions to reclassify goods and adjust applicable rates; it establishes that unit-packed goods bearing a registered brand name or a brand with an enforceable actionable right fall under specified entries subject to annexure conditions, adds new tariff lines including e-waste, fly ash and IP transfers, and clarifies that a 'registered brand name' includes registrations under domestic trademark and copyright laws or foreign laws.
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Registered brand name criteria expanded; GST tariff schedules amended to reclassify goods and adjust applicable rates.
Amendment revises multiple GST tariff schedule entries by substituting, inserting and omitting HS headings and descriptions to reclassify goods and adjust applicable rates; it establishes that unit-packed goods bearing a registered brand name or a brand with an enforceable actionable right fall under specified entries subject to annexure conditions, adds new tariff lines including e-waste, fly ash and IP transfers, and clarifies that a "registered brand name" includes registrations under domestic trademark and copyright laws or foreign laws.
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