Amendment in the Notification No. F.12(56)FD/Tax/2017-Pt-I-41 dated 29.06.2017 relating to exemption of intra-state supplies of goods. - F.12(56)FD/Tax/2017-Pt.-III-133 - Rajasthan SGST
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Exemption for intra-state supplies of specified goods subject to packaging and registered-brand conditions. State GST notification amends the exemption Schedule for intra-state supplies by substituting, deleting and inserting entries that distinguish exempt fresh or chilled goods and exempt non-fresh goods contingent on not being 'put up in unit container' and, for non-fresh goods, bearing a registered brand name or a brand with an actionable legal right, subject to Annexure I conditions; it also amends the definition of 'registered brand name' to include brands registered on or after 15th 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.
Exemption for intra-state supplies of specified goods subject to packaging and registered-brand conditions.
State GST notification amends the exemption Schedule for intra-state supplies by substituting, deleting and inserting entries that distinguish exempt fresh or chilled goods and exempt non-fresh goods contingent on not being "put up in unit container" and, for non-fresh goods, bearing a registered brand name or a brand with an actionable legal right, subject to Annexure I conditions; it also amends the definition of "registered brand name" to include brands registered on or after 15th May 2017 under specified laws.
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