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Registered brand name definition under GST updated, changing classification and conditioned tax treatment for specified goods. Amendment revises the UP GST Schedule by substituting, omitting and inserting serial entries to separate goods described as 'fresh or chilled' from 'other than fresh or chilled' and subjects non fresh/non chilled, non unit container packaged goods to branded product conditions under ANNEXURE I. It adds and removes multiple tariff entries to capture frozen vegetables, roots and tubers, dried products, processed potato products, guar meal, hop cones, coconut shell, jaggery, salt, uranium ore concentrate and lac/shellac bangles. 'Registered brand name' is defined to include registrations on or after 15 May 2017 under domestic or foreign laws, and the notification is deemed effective from 15 November 2017.
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Registered brand name definition under GST updated, changing classification and conditioned tax treatment for specified goods.
Amendment revises the UP GST Schedule by substituting, omitting and inserting serial entries to separate goods described as "fresh or chilled" from "other than fresh or chilled" and subjects non fresh/non chilled, non unit container packaged goods to branded product conditions under ANNEXURE I. It adds and removes multiple tariff entries to capture frozen vegetables, roots and tubers, dried products, processed potato products, guar meal, hop cones, coconut shell, jaggery, salt, uranium ore concentrate and lac/shellac bangles. "Registered brand name" is defined to include registrations on or after 15 May 2017 under domestic or foreign laws, and the notification is deemed effective from 15 November 2017.
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