Brand name treatment in GST: amended exclusions for unit-packaged goods with procedural conditions for forfeiting brand rights. The notification narrows the Schedule exclusion for goods put up in unit containers by providing that such goods are excepted only if the unit container (a) bears a registered brand name or (b) bears a brand name on which an actionable claim or enforceable right is available, with a proviso allowing voluntary forfeiture under conditions in ANNEXURE I. The Explanation defines 'brand name' and 'registered brand name' (brands registered as on 15 May 2017 under specified laws). ANNEXURE I requires an affidavit to the State Tax Commissioner and prescribed marking on each unit container to evidence voluntary forfeiture of brand rights.
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Brand name treatment in GST: amended exclusions for unit-packaged goods with procedural conditions for forfeiting brand rights.
The notification narrows the Schedule exclusion for goods put up in unit containers by providing that such goods are excepted only if the unit container (a) bears a registered brand name or (b) bears a brand name on which an actionable claim or enforceable right is available, with a proviso allowing voluntary forfeiture under conditions in ANNEXURE I. The Explanation defines "brand name" and "registered brand name" (brands registered as on 15 May 2017 under specified laws). ANNEXURE I requires an affidavit to the State Tax Commissioner and prescribed marking on each unit container to evidence voluntary forfeiture of brand rights.
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