GST notification amends taxable schedules, adds brand-name condition for packaged goods and revises numerous tariff entries; effective 15 Nov 2017. The notification revises GST Schedules by substituting, omitting and inserting tariff entries and introduces a recurring concession condition that goods put up in unit containers qualify only if they bear a registered brand name or a brand name with an actionable/enforceable legal claim, subject to ANNEXURE conditions; multiple specific goods and tariff headings across 2.5%, 6%, 9%, 14% and 1.5% schedules are amended accordingly.
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GST notification amends taxable schedules, adds brand-name condition for packaged goods and revises numerous tariff entries; effective 15 Nov 2017.
The notification revises GST Schedules by substituting, omitting and inserting tariff entries and introduces a recurring concession condition that goods put up in unit containers qualify only if they bear a registered brand name or a brand name with an actionable/enforceable legal claim, subject to ANNEXURE conditions; multiple specific goods and tariff headings across 2.5%, 6%, 9%, 14% and 1.5% schedules are amended accordingly.
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