Brand name definition expanded to include enforceable rights; packaging and affidavit requirements now govern GST classification and compliance. The notification amends the Uttar Pradesh GST schedules by substituting, inserting and omitting numerous tariff entries across multiple rate schedules and by expanding the packaging criterion to include goods 'put up in unit container' that either bear a registered brand name or bear a brand name on which an actionable claim or enforceable right exists, subject to ANNEXURE conditions. It redefines 'brand name' and 'registered brand name' in the Explanation and prescribes an ANNEXURE procedure requiring an affidavit and mandatory bilingual marking on unit containers where actionable claims are voluntarily foregone.
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Brand name definition expanded to include enforceable rights; packaging and affidavit requirements now govern GST classification and compliance.
The notification amends the Uttar Pradesh GST schedules by substituting, inserting and omitting numerous tariff entries across multiple rate schedules and by expanding the packaging criterion to include goods "put up in unit container" that either bear a registered brand name or bear a brand name on which an actionable claim or enforceable right exists, subject to ANNEXURE conditions. It redefines "brand name" and "registered brand name" in the Explanation and prescribes an ANNEXURE procedure requiring an affidavit and mandatory bilingual marking on unit containers where actionable claims are voluntarily foregone.
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