GST classification amendments impose branded unit-container condition and expand taxable item listings under state GST. Amendment revises multiple tariff schedule entries and reclassifications, conditions concessional treatment for goods 'put up in unit container' bearing a registered brand name or an enforceable brand right, inserts and omits numerous items (including fly ash products, e-waste, aircraft parts, leather, jute/coir goods and permanent IP transfers), and substitutes the explanatory definition of 'registered brand name' to include registrations under trademark, copyright or foreign law; the notification sets an operative commencement date.
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GST classification amendments impose branded unit-container condition and expand taxable item listings under state GST.
Amendment revises multiple tariff schedule entries and reclassifications, conditions concessional treatment for goods "put up in unit container" bearing a registered brand name or an enforceable brand right, inserts and omits numerous items (including fly ash products, e-waste, aircraft parts, leather, jute/coir goods and permanent IP transfers), and substitutes the explanatory definition of "registered brand name" to include registrations under trademark, copyright or foreign law; the notification sets an operative commencement date.
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