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Brand name definition and labeling requirement trigger altered GST exclusions and affidavit procedure for unit-packaged goods. The notification amends Schedule exclusions to treat goods in unit containers as excluded only if they either bear a registered brand name or bear a brand name on which an actionable claim or enforceable right exists, subject to Annexure I conditions; it revises several tariff entries and inserts new entries for cotton seed oil cake, Khadi fabric sold through KVIC channels, and clay idols; it defines 'brand name' and 'registered brand name' including registrations under trademark, copyright, or foreign law; Annexure I requires an affidavit to the jurisdictional commissioner and mandatory unit-container labeling to forego actionable claims.
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Brand name definition and labeling requirement trigger altered GST exclusions and affidavit procedure for unit-packaged goods.
The notification amends Schedule exclusions to treat goods in unit containers as excluded only if they either bear a registered brand name or bear a brand name on which an actionable claim or enforceable right exists, subject to Annexure I conditions; it revises several tariff entries and inserts new entries for cotton seed oil cake, Khadi fabric sold through KVIC channels, and clay idols; it defines "brand name" and "registered brand name" including registrations under trademark, copyright, or foreign law; Annexure I requires an affidavit to the jurisdictional commissioner and mandatory unit-container labeling to forego actionable claims.
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