State GST rate amendments: expanded tariff classifications, brand-name conditions and affidavit requirement alter tax classification and compliance. Amendments revise multiple tariff entries across State GST Schedules by inserting, substituting and omitting specific goods and descriptions to modify rate treatment; expand the unit-packaged 'brand name' condition to include registered brands or brands with actionable claims subject to Annexure conditions; redefine 'brand name' and 'registered brand name' in the Explanation; and require an affidavit and conspicuous declaration on unit containers where a packer voluntarily forgoes actionable claims or enforceable rights.
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State GST rate amendments: expanded tariff classifications, brand-name conditions and affidavit requirement alter tax classification and compliance.
Amendments revise multiple tariff entries across State GST Schedules by inserting, substituting and omitting specific goods and descriptions to modify rate treatment; expand the unit-packaged "brand name" condition to include registered brands or brands with actionable claims subject to Annexure conditions; redefine "brand name" and "registered brand name" in the Explanation; and require an affidavit and conspicuous declaration on unit containers where a packer voluntarily forgoes actionable claims or enforceable rights.
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