GST schedule amendments alter commodity classifications, packaging and brand conditions and impose an affidavit requirement. The notification amends State GST schedules by inserting, substituting and omitting tariff entries to reclassify goods across rate schedules, distinguishing items by packaging, branding and ready-for-consumption status; adds explicit entries for wastes, textiles, medicaments per specified pharmacopoeias, and parts and components; and inserts a proviso requiring a brand owner who foregoes actionable claims to file an affidavit authorising packers to print a declaration on unit containers.
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.
GST schedule amendments alter commodity classifications, packaging and brand conditions and impose an affidavit requirement.
The notification amends State GST schedules by inserting, substituting and omitting tariff entries to reclassify goods across rate schedules, distinguishing items by packaging, branding and ready-for-consumption status; adds explicit entries for wastes, textiles, medicaments per specified pharmacopoeias, and parts and components; and inserts a proviso requiring a brand owner who foregoes actionable claims to file an affidavit authorising packers to print a declaration on unit containers.
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