Chhattisgarh GST amendments revise tariff entries and add brand- and packaging-based rate conditions for selected goods. The notification comprehensively amends the State GST tariff by substituting, inserting and omitting numerous schedule entries, introducing brand- and packaging-based conditions (notably put up in unit container and association with a registered brand name or enforceable brand right) for eligibility to certain rates, adding new commodity entries (including fly ash, aircraft components, e-waste and IP transfers), refining HS-aligned classifications across foodstuffs, textiles, machinery, electrical and optical goods, and revising the explanatory definition of 'registered brand name' to include trademarks, copyrights and foreign registrations.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Chhattisgarh GST amendments revise tariff entries and add brand- and packaging-based rate conditions for selected goods.
The notification comprehensively amends the State GST tariff by substituting, inserting and omitting numerous schedule entries, introducing brand- and packaging-based conditions (notably put up in unit container and association with a registered brand name or enforceable brand right) for eligibility to certain rates, adding new commodity entries (including fly ash, aircraft components, e-waste and IP transfers), refining HS-aligned classifications across foodstuffs, textiles, machinery, electrical and optical goods, and revising the explanatory definition of "registered brand name" to include trademarks, copyrights and foreign registrations.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
