GST rate notification amends tariff classifications, adds specific concessional entries, and imposes brand forfeiture affidavit and labelling requirement. Amendment modifies State GST rate notification by inserting, substituting and omitting tariff entries across the 2.5%, 6%, 9% and 14% Schedules, adding specific goods (including dried mango slices, certain ready-to-consume namkeens, medicaments per specified pharmacopoeias, e waste and various waste/scrap categories), redefining classifications for textile, rubber, paper and metal scrap, and carving out ornamental stone goods; it also requires a brand-rights holder to file an affidavit forfeiting actionable claims when a different person packs unit containers and to authorise labelling of that forfeiture.
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Provisions expressly mentioned in the judgment/order text.
GST rate notification amends tariff classifications, adds specific concessional entries, and imposes brand forfeiture affidavit and labelling requirement.
Amendment modifies State GST rate notification by inserting, substituting and omitting tariff entries across the 2.5%, 6%, 9% and 14% Schedules, adding specific goods (including dried mango slices, certain ready-to-consume namkeens, medicaments per specified pharmacopoeias, e waste and various waste/scrap categories), redefining classifications for textile, rubber, paper and metal scrap, and carving out ornamental stone goods; it also requires a brand-rights holder to file an affidavit forfeiting actionable claims when a different person packs unit containers and to authorise labelling of that forfeiture.
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