GST rate amendments change classification and brand-name treatment for unit-packaged goods, imposing forfeiture and marking conditions. Amendments to the Punjab SGST notification reclassify numerous goods across Schedules I-VI by inserting, substituting or omitting tariff entries and altering exclusions that determine applicable GST rates; they differentiate goods 'put up in unit container and bearing a brand name' by creating a distinction between registered brand name and other brand names on which an actionable claim or enforceable right exists, and impose ANNEXURE conditions for voluntary forfeiture of such claims including an affidavit to the jurisdictional State tax commissioner and mandatory indelible bilingual marking on unit containers.
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GST rate amendments change classification and brand-name treatment for unit-packaged goods, imposing forfeiture and marking conditions.
Amendments to the Punjab SGST notification reclassify numerous goods across Schedules I-VI by inserting, substituting or omitting tariff entries and altering exclusions that determine applicable GST rates; they differentiate goods "put up in unit container and bearing a brand name" by creating a distinction between registered brand name and other brand names on which an actionable claim or enforceable right exists, and impose ANNEXURE conditions for voluntary forfeiture of such claims including an affidavit to the jurisdictional State tax commissioner and mandatory indelible bilingual marking on unit containers.
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