GST schedule amendment: reclassification hinges on branded goods and defined registered brand name for preferential treatment. The notification amends the Jammu and Kashmir GST Schedule by substituting, omitting and inserting tariff entries for numerous commodity headings, creating paired entries for goods 'fresh or chilled' and 'other than fresh or chilled' where non-fresh goods not in unit containers are classified for special treatment only if they bear a registered brand name or a brand with an actionable or enforceable legal right (excluding voluntarily foregone rights), subject to conditions in ANNEXURE I; it also defines 'registered brand name' to include brands registered on or after 15 May 2017 under specified domestic or foreign laws.
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GST schedule amendment: reclassification hinges on branded goods and defined registered brand name for preferential treatment.
The notification amends the Jammu and Kashmir GST Schedule by substituting, omitting and inserting tariff entries for numerous commodity headings, creating paired entries for goods "fresh or chilled" and "other than fresh or chilled" where non-fresh goods not in unit containers are classified for special treatment only if they bear a registered brand name or a brand with an actionable or enforceable legal right (excluding voluntarily foregone rights), subject to conditions in ANNEXURE I; it also defines "registered brand name" to include brands registered on or after 15 May 2017 under specified domestic or foreign laws.
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