GST rate schedule amendment reclassifies food products and ties tax treatment to registered brand status and packaging. Amendments revise the State GST rate Schedule by substituting, omitting and inserting serial entries to distinguish fresh or chilled goods from other than fresh or chilled goods; the latter are excluded if put up in unit containers and are subject to differential treatment only when bearing a registered brand name or a brand with actionable/enforceable rights, subject to annexure conditions. The Explanation redefines 'registered brand name' to include registrations on or after a specified benchmark under trademark, copyright or foreign law.
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GST rate schedule amendment reclassifies food products and ties tax treatment to registered brand status and packaging.
Amendments revise the State GST rate Schedule by substituting, omitting and inserting serial entries to distinguish fresh or chilled goods from other than fresh or chilled goods; the latter are excluded if put up in unit containers and are subject to differential treatment only when bearing a registered brand name or a brand with actionable/enforceable rights, subject to annexure conditions. The Explanation redefines "registered brand name" to include registrations on or after a specified benchmark under trademark, copyright or foreign law.
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