Amendments in the notification of the Government of Sikkim in the Department of Finance, Revenue & Expenditure, No.1/2017-State Tax (Rate), dated the 30th June, 2017 - 34/2017-State Tax (Rate) - Sikkim SGST
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GST rate schedule amendments adjust goods classifications and add a brand owner affidavit requirement for unit container packing. The notification amends the State GST rate schedules by substituting, inserting and omitting multiple tariff entries across Schedules I-IV to reclassify specified goods (including prepared foods, dried fruits, waste and scrap materials, yarn and threads, engine and pump parts, e-waste and biomass briquettes) and to modify certain existing entries. It distinguishes goods put up in unit containers by registered or enforceable brand rights and adds an Annexure proviso requiring a brand-owner affidavit, filed with the jurisdictional Commissioner, voluntarily foregoing actionable claims and authorising packers to print an indelible statement on unit containers.
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.
GST rate schedule amendments adjust goods classifications and add a brand owner affidavit requirement for unit container packing.
The notification amends the State GST rate schedules by substituting, inserting and omitting multiple tariff entries across Schedules I-IV to reclassify specified goods (including prepared foods, dried fruits, waste and scrap materials, yarn and threads, engine and pump parts, e-waste and biomass briquettes) and to modify certain existing entries. It distinguishes goods put up in unit containers by registered or enforceable brand rights and adds an Annexure proviso requiring a brand-owner affidavit, filed with the jurisdictional Commissioner, voluntarily foregoing actionable claims and authorising packers to print an indelible statement on unit containers.
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