GST exemptions altered to cover branded packaged goods and define 'registered brand name' subject to conditions in Annexure I. The notification amends the GST exemption Schedule by substituting, omitting and inserting multiple tariff entries to distinguish fresh or chilled goods from other goods, and to exempt non-fresh goods not put up in unit containers only when they (a) bear a registered brand name or (b) bear a brand name with an actionable or enforceable right, subject to ANNEXURE I conditions. It also redefines 'registered brand name' to include brands registered on or after 15 May 2017 under trademark, copyright or foreign law, and makes the changes effective from 15 November 2017.
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GST exemptions altered to cover branded packaged goods and define 'registered brand name' subject to conditions in Annexure I.
The notification amends the GST exemption Schedule by substituting, omitting and inserting multiple tariff entries to distinguish fresh or chilled goods from other goods, and to exempt non-fresh goods not put up in unit containers only when they (a) bear a registered brand name or (b) bear a brand name with an actionable or enforceable right, subject to ANNEXURE I conditions. It also redefines "registered brand name" to include brands registered on or after 15 May 2017 under trademark, copyright or foreign law, and makes the changes effective from 15 November 2017.
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