GST rate amendments: revised tariff classifications and brand- and packaging-based conditions reshape goods and IP rate treatment. The notification revises State GST rate schedules by substituting, inserting and omitting tariff entries across Schedules I-V, introduces packaging and brand-based conditions (goods 'put up in unit container' and bearing a registered brand name or an actionable brand right) for specified rate treatment, creates separate entries for permanent transfer of IP (including IT software), refines numerous commodity descriptions and exceptions, and redefines 'registered brand name' for the notification's purposes; it is effective from the stated commencement date.
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GST rate amendments: revised tariff classifications and brand- and packaging-based conditions reshape goods and IP rate treatment.
The notification revises State GST rate schedules by substituting, inserting and omitting tariff entries across Schedules I-V, introduces packaging and brand-based conditions (goods "put up in unit container" and bearing a registered brand name or an actionable brand right) for specified rate treatment, creates separate entries for permanent transfer of IP (including IT software), refines numerous commodity descriptions and exceptions, and redefines "registered brand name" for the notification's purposes; it is effective from the stated commencement date.
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