Amendments in notification of the Government of Sikkim in the Department of Finance, Revenue & Expenditure, No.2/2017-State Tax (Rate), dated the 30th June, 2017 - 42/2017-State Tax (Rate) - Sikkim SGST
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Registered brand name definition clarifies GST applicability for branded food goods; amendments distinguish fresh and packaged items. The notification amends the SGST rate schedule by classifying specified tariff codes into 'fresh or chilled' and 'other than fresh or chilled' categories, the latter limited to goods not put up in unit containers and bearing a registered brand name or a brand with an actionable/enforceable legal right, subject to Annexure I conditions. It inserts, substitutes and omits multiple serial numbers and product entries, broadens certain product descriptions, and redefines 'registered brand name' to include registrations on or after 15 May 2017 under specified laws. Effective date: 15 November 2017.
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.
Registered brand name definition clarifies GST applicability for branded food goods; amendments distinguish fresh and packaged items.
The notification amends the SGST rate schedule by classifying specified tariff codes into "fresh or chilled" and "other than fresh or chilled" categories, the latter limited to goods not put up in unit containers and bearing a registered brand name or a brand with an actionable/enforceable legal right, subject to Annexure I conditions. It inserts, substitutes and omits multiple serial numbers and product entries, broadens certain product descriptions, and redefines "registered brand name" to include registrations on or after 15 May 2017 under specified laws. Effective date: 15 November 2017.
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