GST schedule amendments alter classification and rates, redefine registered brand name and effective date for goods and IP transfers The Governor amends the Punjab GST notification to reclassify tariff items and adjust GST rate schedules by substituting, inserting and omitting numerous serial entries across Schedules I-V; introduces conditional treatment for goods 'put up in unit container' that bear a registered brand name or a brand with an actionable/enforceable right subject to annexure conditions; defines 'registered brand name' to include registrations on or after 15th May 2017 under specified laws; inserts permanent transfer of IP entries; and makes the amendments effective from 15th 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.
GST schedule amendments alter classification and rates, redefine registered brand name and effective date for goods and IP transfers
The Governor amends the Punjab GST notification to reclassify tariff items and adjust GST rate schedules by substituting, inserting and omitting numerous serial entries across Schedules I-V; introduces conditional treatment for goods "put up in unit container" that bear a registered brand name or a brand with an actionable/enforceable right subject to annexure conditions; defines "registered brand name" to include registrations on or after 15th May 2017 under specified laws; inserts permanent transfer of IP entries; and makes the amendments effective from 15th November 2017.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.