Seeks to amend notification no. 2/2017- State tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions. - G.O. Ms. No. 42/2017-Puducherry GST (Rate) - Puducherry SGST
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GST exemptions updated to distinguish fresh goods and branded packaged goods subject to specified annexure conditions. Amendment to the State GST rate notification revises the Schedule by substituting, omitting and inserting multiple serial entries to distinguish fresh or chilled goods from goods other than fresh or chilled, excludes items 'put up in unit container', and qualifies branded packaged goods that bear a registered brand name or a brand 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 specified laws.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemptions updated to distinguish fresh goods and branded packaged goods subject to specified annexure conditions.
Amendment to the State GST rate notification revises the Schedule by substituting, omitting and inserting multiple serial entries to distinguish fresh or chilled goods from goods other than fresh or chilled, excludes items "put up in unit container", and qualifies branded packaged goods that bear a registered brand name or a brand 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 specified laws.
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