Seeks to amend notification no. 1/2017- central tax (rate) dated 28.06.2017 to give effect to GST council decisions regarding gst rates. - 24/2017-State Tax (Rate) - Manipur SGST
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GST rates for goods: Manipur amends rate notification to redefine unit container branding and conditions for forfeiting brand rights. The Manipur State GST rate notification is amended to treat goods 'put up in unit container' as eligible for specified rate treatment if they (a) bear a registered brand name, or (b) bear a brand name on which an actionable claim or enforceable right in a court of law is available, except where such claim or right has been voluntarily foregone in accordance with Annexure conditions. The amendment revises schedules by inserting, omitting and substituting numerous tariff entries and substitutes the Explanation to define 'brand name' and 'registered brand name.'
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 rates for goods: Manipur amends rate notification to redefine unit container branding and conditions for forfeiting brand rights.
The Manipur State GST rate notification is amended to treat goods "put up in unit container" as eligible for specified rate treatment if they (a) bear a registered brand name, or (b) bear a brand name on which an actionable claim or enforceable right in a court of law is available, except where such claim or right has been voluntarily foregone in accordance with Annexure conditions. The amendment revises schedules by inserting, omitting and substituting numerous tariff entries and substitutes the Explanation to define "brand name" and "registered brand name."
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