Goods classification under GST: revised tariff entries and branded packaged goods treated differently under specified brand criteria. The notification amends the State GST Schedule by substituting, omitting and inserting tariff entries that distinguish goods 'fresh or chilled' from goods 'other than fresh or chilled' and creating parallel entries for goods not put up in unit containers that bear a registered brand name or a brand name with an actionable or enforceable right, subject to conditions in Annexure I; it also defines registered brand name as a brand registered on or after the fifteenth of May, two thousand and seventeen under specified laws.
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Goods classification under GST: revised tariff entries and branded packaged goods treated differently under specified brand criteria.
The notification amends the State GST Schedule by substituting, omitting and inserting tariff entries that distinguish goods "fresh or chilled" from goods "other than fresh or chilled" and creating parallel entries for goods not put up in unit containers that bear a registered brand name or a brand name with an actionable or enforceable right, subject to conditions in Annexure I; it also defines registered brand name as a brand registered on or after the fifteenth of May, two thousand and seventeen under specified laws.
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