GST amendments clarify branded and packaged food classifications, define registered brand name, effective 15 November 2017. The notification amends the Schedule by substituting, omitting and inserting serial numbers and tariff entries to distinguish fresh or chilled goods from other than fresh or chilled goods, and to treat goods not put up in unit containers differently where they (a) bear a registered brand name or (b) bear a brand name on which an actionable claim or enforceable right exists, subject to conditions in ANNEXURE I; it also defines registered brand name to include brands registered on or after 15 May 2017 under specified laws.
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Provisions expressly mentioned in the judgment/order text.
GST amendments clarify branded and packaged food classifications, define registered brand name, effective 15 November 2017.
The notification amends the Schedule by substituting, omitting and inserting serial numbers and tariff entries to distinguish fresh or chilled goods from other than fresh or chilled goods, and to treat goods not put up in unit containers differently where they (a) bear a registered brand name or (b) bear a brand name on which an actionable claim or enforceable right exists, subject to conditions in ANNEXURE I; it also defines registered brand name to include brands registered on or after 15 May 2017 under specified laws.
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