GST rate amendments alter taxable classifications, reassign goods across rate lists and impose a brand rights affidavit condition. Amendment revises the State GST rate notification by altering tariff classifications across multiple Schedules through substitutions, insertions and omissions to reassign goods among the 2.5%, 6%, 9% and 14% rate lists, add specified commodity entries (including food items, wastes, threads and yarns, e waste and parts), modify descriptive scope and exclusions, and introduce an ANNEXURE proviso requiring an affidavit where brand rights holders voluntarily forgo actionable claims to permit packing under another person's brand.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments alter taxable classifications, reassign goods across rate lists and impose a brand rights affidavit condition.
Amendment revises the State GST rate notification by altering tariff classifications across multiple Schedules through substitutions, insertions and omissions to reassign goods among the 2.5%, 6%, 9% and 14% rate lists, add specified commodity entries (including food items, wastes, threads and yarns, e waste and parts), modify descriptive scope and exclusions, and introduce an ANNEXURE proviso requiring an affidavit where brand rights holders voluntarily forgo actionable claims to permit packing under another person's brand.
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