Registered brand name definition now determines GST treatment of packaged branded goods under specified schedule conditions. Amendments to the Karnataka SGST Schedule reclassify specified HS-coded goods by substituting, omitting and inserting serial entries to distinguish fresh or chilled goods from other goods and to treat goods not put up in unit containers differently from packaged goods. Packaged goods bearing a registered brand name or a brand name with an actionable claim or enforceable right are specifically captured and made subject to the conditions set out in ANNEXURE I; the Explanation redefines 'registered brand name' to include registrations on or after 15th May, 2017 under specified laws.
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Provisions expressly mentioned in the judgment/order text.
Registered brand name definition now determines GST treatment of packaged branded goods under specified schedule conditions.
Amendments to the Karnataka SGST Schedule reclassify specified HS-coded goods by substituting, omitting and inserting serial entries to distinguish fresh or chilled goods from other goods and to treat goods not put up in unit containers differently from packaged goods. Packaged goods bearing a registered brand name or a brand name with an actionable claim or enforceable right are specifically captured and made subject to the conditions set out in ANNEXURE I; the Explanation redefines "registered brand name" to include registrations on or after 15th May, 2017 under specified laws.
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