Amendments in the Notification of the Government of Maharashtra in the Finance Department No. MGST. 1017/C.R. 103(1)/Taxation-1 [No. 2/2017- State Tax (Rate)], dated the 29th June 2017. - 42/2017-State Tax (Rate) - Maharashtra SGST
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Classification of goods updated under state GST notification; brand-based conditions and exemptions amended effective mid-November. The notification amends the Maharashtra State Tax (Rate) Schedule by substituting, omitting and inserting tariff entries to distinguish goods fresh or chilled from goods other than fresh or chilled, and conditions the latter's treatment on brand-related criteria: (a) bearing a registered brand name or (b) bearing a brand name with an actionable or enforceable legal right, subject to conditions in ANNEXURE I; it also amends the definition of registered brand name to include registrations under national and foreign laws.
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.
Classification of goods updated under state GST notification; brand-based conditions and exemptions amended effective mid-November.
The notification amends the Maharashtra State Tax (Rate) Schedule by substituting, omitting and inserting tariff entries to distinguish goods fresh or chilled from goods other than fresh or chilled, and conditions the latter's treatment on brand-related criteria: (a) bearing a registered brand name or (b) bearing a brand name with an actionable or enforceable legal right, subject to conditions in ANNEXURE I; it also amends the definition of registered brand name to include registrations under national and foreign laws.
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