GST rate amendments reclassify goods across schedules and require affidavit where brand owner and packer differ in packaged goods. The notification amends the State GST rate schedules by substituting, inserting and omitting specific tariff entries across Schedules I-IV, reallocating goods (including dried fruits, ready-to-consume namkeens, textile yarns, various waste and scrap materials, e-waste, biomass briquettes, specified medicaments, and parts) into appropriate rate bands; it also adds an administrative requirement that, where brand ownership differs from the packer, the brand owner must file an affidavit voluntarily foregoing actionable claims and authorising the packer to declare that on unit containers.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments reclassify goods across schedules and require affidavit where brand owner and packer differ in packaged goods.
The notification amends the State GST rate schedules by substituting, inserting and omitting specific tariff entries across Schedules I-IV, reallocating goods (including dried fruits, ready-to-consume namkeens, textile yarns, various waste and scrap materials, e-waste, biomass briquettes, specified medicaments, and parts) into appropriate rate bands; it also adds an administrative requirement that, where brand ownership differs from the packer, the brand owner must file an affidavit voluntarily foregoing actionable claims and authorising the packer to declare that on unit containers.
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