Brand name definition expanded; registered brands and procedures for voluntarily foregoing actionable rights govern concessional GST packaging eligibility. Amendments revise multiple tariff schedule entries and reframe concessional rate eligibility by redefining qualifying packaging and branding: eligibility may be based on a registered brand name or a brand name on which an actionable claim or enforceable right in a court of law is available, subject to Annexure conditions. The Explanation expands definitions of brand name and registered brand name. The Annexure requires an affidavit to the jurisdictional commissioner and indelible bilingual marking on each unit container where a packer voluntarily forgoes actionable claims or enforceable rights in the brand.
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Brand name definition expanded; registered brands and procedures for voluntarily foregoing actionable rights govern concessional GST packaging eligibility.
Amendments revise multiple tariff schedule entries and reframe concessional rate eligibility by redefining qualifying packaging and branding: eligibility may be based on a registered brand name or a brand name on which an actionable claim or enforceable right in a court of law is available, subject to Annexure conditions. The Explanation expands definitions of brand name and registered brand name. The Annexure requires an affidavit to the jurisdictional commissioner and indelible bilingual marking on each unit container where a packer voluntarily forgoes actionable claims or enforceable rights in the brand.
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