Assam GST amendments reclassify goods, adjust rates and add branding-based conditions, effective 15 November 2017. The notification amends Assam's GST tariff by substituting, inserting and omitting numerous schedule entries across rate Schedules (2.5%, 6%, 9%, 14%, 1.5%), reclassifying goods by HS headings, adding product-specific inclusions/exclusions and new serial numbers, and imposing packaging/branding qualifications-notably goods in unit containers bearing a registered brand name or a brand with enforceable legal rights-subject to Annexure conditions; it defines 'registered brand name' inclusively and provides that the amendments take effect from 15 November 2017.
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Assam GST amendments reclassify goods, adjust rates and add branding-based conditions, effective 15 November 2017.
The notification amends Assam's GST tariff by substituting, inserting and omitting numerous schedule entries across rate Schedules (2.5%, 6%, 9%, 14%, 1.5%), reclassifying goods by HS headings, adding product-specific inclusions/exclusions and new serial numbers, and imposing packaging/branding qualifications-notably goods in unit containers bearing a registered brand name or a brand with enforceable legal rights-subject to Annexure conditions; it defines "registered brand name" inclusively and provides that the amendments take effect from 15 November 2017.
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