Registered brand name definition expanded for GST exemption eligibility, targeting packaged branded goods under specified conditions and annexure. The amendment modifies the Schedule to the Punjab GST notification to distinguish goods that are fresh or chilled from those other than fresh or chilled, and to limit special treatment for goods not put up in unit containers to items that (a) bear a registered brand name or (b) bear a brand name conferring an actionable or enforceable right, subject to Annexure conditions. It substitutes, omits and inserts multiple tariff entries and defines 'registered brand name' to include brands registered under specified statutes or foreign law, with the changes effective from a stated date.
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Registered brand name definition expanded for GST exemption eligibility, targeting packaged branded goods under specified conditions and annexure.
The amendment modifies the Schedule to the Punjab GST notification to distinguish goods that are fresh or chilled from those other than fresh or chilled, and to limit special treatment for goods not put up in unit containers to items that (a) bear a registered brand name or (b) bear a brand name conferring an actionable or enforceable right, subject to Annexure conditions. It substitutes, omits and inserts multiple tariff entries and defines "registered brand name" to include brands registered under specified statutes or foreign law, with the changes effective from a stated date.
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