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GST notification amends schedules, revises item classifications, updates brand-name definition for tax treatment, effective 15 Nov 2017. The notification amends Notification No. ERTS(T)65/2017/1 by substituting, inserting and omitting numerous tariff entries across Schedules I-V to reclassify goods and adjust GST rate applicability, adds branded unit packaged goods subject to ANNEXURE conditions, inserts items such as e waste, medical oxygen, fly ash products, aircraft seats/engines and permanent transfer of IP for software, and revises the explanation of registered brand name. The amendment is effective 15 November 2017.
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GST notification amends schedules, revises item classifications, updates brand-name definition for tax treatment, effective 15 Nov 2017.
The notification amends Notification No. ERTS(T)65/2017/1 by substituting, inserting and omitting numerous tariff entries across Schedules I-V to reclassify goods and adjust GST rate applicability, adds branded unit packaged goods subject to ANNEXURE conditions, inserts items such as e waste, medical oxygen, fly ash products, aircraft seats/engines and permanent transfer of IP for software, and revises the explanation of registered brand name. The amendment is effective 15 November 2017.
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