Exempt Goods List amended under TN GST: expanded conditions for branded packaged goods and definition of registered brand. Amendments to the Schedule of goods exempt from State tax revise, omit and insert specific tariff entries to distinguish fresh or chilled goods from those other than fresh or chilled, and to condition exemption for goods put up in unit containers on (a) bearing a registered brand name or (b) bearing a brand name giving rise to an actionable claim or enforceable right in a court of law, subject to the conditions in ANNEXURE I; the notification comes into force on 15 November 2017.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exempt Goods List amended under TN GST: expanded conditions for branded packaged goods and definition of registered brand.
Amendments to the Schedule of goods exempt from State tax revise, omit and insert specific tariff entries to distinguish fresh or chilled goods from those other than fresh or chilled, and to condition exemption for goods put up in unit containers on (a) bearing a registered brand name or (b) bearing a brand name giving rise to an actionable claim or enforceable right in a court of law, subject to the conditions in ANNEXURE I; the notification comes into force on 15 November 2017.
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