GST rate schedule amendments update commodity classifications and add procedural condition for brand rights forfeiture. The notification amends Punjab GST rate schedules by inserting, omitting and substituting tariff entries and descriptions across multiple rate slabs, adding specific commodities (including e-waste, biomass briquettes, medicaments per authoritative pharmacopoeias, branded ready-to-consume namkeens), reclassifying wastes and yarns, and refining scope language. It establishes a procedural proviso in the ANNEXURE allowing an owner of an actionable claim or enforceable right in a brand name to voluntarily forgo that right by affidavit to the jurisdictional Commissioner and authorise packers to print a prescribed declaration on unit containers.
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GST rate schedule amendments update commodity classifications and add procedural condition for brand rights forfeiture.
The notification amends Punjab GST rate schedules by inserting, omitting and substituting tariff entries and descriptions across multiple rate slabs, adding specific commodities (including e-waste, biomass briquettes, medicaments per authoritative pharmacopoeias, branded ready-to-consume namkeens), reclassifying wastes and yarns, and refining scope language. It establishes a procedural proviso in the ANNEXURE allowing an owner of an actionable claim or enforceable right in a brand name to voluntarily forgo that right by affidavit to the jurisdictional Commissioner and authorise packers to print a prescribed declaration on unit containers.
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