Seeks to amend notification No 2/2017- State Tax (Rate) dated 28.06.2017, which exempts certain goods from GST under section 11 of the Manipur GST Act, 2017 - 42/2017-State Tax (Rate) - Manipur SGST
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Manipur GST exemptions amended to limit exemptions for packaged goods to those with registered brands or enforceable brand rights. Amendment to the State GST exemption notification substitutes, omits and inserts specified schedule entries to redefine exempt goods categories, distinguishing fresh or chilled goods from other goods and excluding items put up in unit containers unless they (a) bear a registered brand name or (b) bear a brand name with an actionable or enforceable legal right, subject to ANNEXURE I. The Explanation defines 'registered brand name' as a brand registered on or after 15 May 2017 under the Trade Marks Act, the Copyright Act, or any foreign law. Effective date is 15 November 2017.
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Provisions expressly mentioned in the judgment/order text.
Manipur GST exemptions amended to limit exemptions for packaged goods to those with registered brands or enforceable brand rights.
Amendment to the State GST exemption notification substitutes, omits and inserts specified schedule entries to redefine exempt goods categories, distinguishing fresh or chilled goods from other goods and excluding items put up in unit containers unless they (a) bear a registered brand name or (b) bear a brand name with an actionable or enforceable legal right, subject to ANNEXURE I. The Explanation defines "registered brand name" as a brand registered on or after 15 May 2017 under the Trade Marks Act, the Copyright Act, or any foreign law. Effective date is 15 November 2017.
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