GST classification of branded packaged goods revised, altering rates and exclusions under state tax schedule. The notification amends the State GST rate Schedule by segregating specified HS-coded goods into categories of fresh or chilled and goods other than fresh or chilled not in unit containers that qualify as branded when bearing a registered brand name or a brand with an actionable or enforceable right, subject to Annexure I conditions; it substitutes, omits and inserts multiple schedule entries, clarifies the meaning of registered brand name across trademark, copyright and foreign registration, and makes the amendments operative from a stated retrospective date.
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GST classification of branded packaged goods revised, altering rates and exclusions under state tax schedule.
The notification amends the State GST rate Schedule by segregating specified HS-coded goods into categories of fresh or chilled and goods other than fresh or chilled not in unit containers that qualify as branded when bearing a registered brand name or a brand with an actionable or enforceable right, subject to Annexure I conditions; it substitutes, omits and inserts multiple schedule entries, clarifies the meaning of registered brand name across trademark, copyright and foreign registration, and makes the amendments operative from a stated retrospective date.
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