Amendments in the Government Notification, Finance Department No. (GHN-36)GST-2017/S.11(1)(1)-TH dated 30th June, 2017, - Exempts certain goods. - 42/2017-State Tax (Rate) - Gujarat SGST
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Exemption scope for goods bearing registered brand name clarified; schedule amended to condition exemptions on packaging and brand rights. The notification amends the State GST exemption Schedule by substituting, omitting and inserting tariff entries to delineate exemptions: goods classified as fresh or chilled are generally covered, while goods other than fresh or chilled are exempt only if not in unit containers and if they either bear a registered brand name or a brand name with an actionable or enforceable right in court, subject to annexure conditions; it also defines 'registered brand name' for these purposes.
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Provisions expressly mentioned in the judgment/order text.
Exemption scope for goods bearing registered brand name clarified; schedule amended to condition exemptions on packaging and brand rights.
The notification amends the State GST exemption Schedule by substituting, omitting and inserting tariff entries to delineate exemptions: goods classified as fresh or chilled are generally covered, while goods other than fresh or chilled are exempt only if not in unit containers and if they either bear a registered brand name or a brand name with an actionable or enforceable right in court, subject to annexure conditions; it also defines "registered brand name" for these purposes.
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