GST exemptions amended: branded packaged goods taxable unless brand is registered or actionable rights voluntarily foregone by affidavit. Amendment restricts exemption for goods 'other than put up in unit container' by excluding unit containers that (a) bear a registered brand name or (b) bear a brand name with an actionable claim or enforceable right, subject to ANNEXURE I. The Explanation defines 'brand name' and specifies what constitutes a 'registered brand name'. ANNEXURE I requires an affidavit filed with the jurisdictional State tax commissioner and an indelible bilingual declaration on each unit container to evidence voluntary forfeiture of actionable claims or enforceable rights in the brand name.