GST tax schedule amendments revise rates, reclassify goods, and define 'registered brand name', effective Nov 15. Notification revises multiple State GST schedules by substituting, inserting and omitting tariff entries across the 2.5%, 6%, 9%, 14% and 1.5% schedules, introduces conditional treatment for goods put up in unit containers bearing a registered brand name or a brand with enforceable legal rights, and amends the explanation to define 'registered brand name' to include specified registrations under trademark, copyright or foreign law; the notification specifies an operative commencement date.
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GST tax schedule amendments revise rates, reclassify goods, and define 'registered brand name', effective Nov 15.
Notification revises multiple State GST schedules by substituting, inserting and omitting tariff entries across the 2.5%, 6%, 9%, 14% and 1.5% schedules, introduces conditional treatment for goods put up in unit containers bearing a registered brand name or a brand with enforceable legal rights, and amends the explanation to define "registered brand name" to include specified registrations under trademark, copyright or foreign law; the notification specifies an operative commencement date.
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