Karnataka GST notification revises tariff schedules, reclassifies goods and defines registered brand name for rate eligibility. The Notification amends Notification (01/2017) by substituting, inserting and omitting numerous schedule entries across Schedules I-V to reclassify goods among tax rate categories, adding conditional entries for goods 'put up in unit container' bearing a registered brand name or a brand with an actionable/enforceable right (subject to ANNEXURE conditions), revising specific tariff descriptions and exclusions, and redefining 'registered brand name' to include registrations on or after 15 May 2017 under specified laws. The Notification comes into force on 15 November 2017.
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Karnataka GST notification revises tariff schedules, reclassifies goods and defines registered brand name for rate eligibility.
The Notification amends Notification (01/2017) by substituting, inserting and omitting numerous schedule entries across Schedules I-V to reclassify goods among tax rate categories, adding conditional entries for goods "put up in unit container" bearing a registered brand name or a brand with an actionable/enforceable right (subject to ANNEXURE conditions), revising specific tariff descriptions and exclusions, and redefining "registered brand name" to include registrations on or after 15 May 2017 under specified laws. The Notification comes into force on 15 November 2017.
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