GST rate schedule amendments expand covered goods and add brand-owner affidavit requirement for unit-packed goods. Amendment to the Assam GST notification modifies tariff classifications and rate-schedule entries by inserting, substituting and omitting specific commodity descriptions and HS codes across Schedules I-IV, adds new entries (including dried mango slices, khakhra/plain chapatti/roti, branded namkeens subject to brand-right conditions, medicaments per authoritative pharmacopeias, various wastes including e-waste, biomass briquettes, textile threads and parts), and imposes an ANNEXURE-based affidavit requirement where brand ownership and packing are by different persons.
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GST rate schedule amendments expand covered goods and add brand-owner affidavit requirement for unit-packed goods.
Amendment to the Assam GST notification modifies tariff classifications and rate-schedule entries by inserting, substituting and omitting specific commodity descriptions and HS codes across Schedules I-IV, adds new entries (including dried mango slices, khakhra/plain chapatti/roti, branded namkeens subject to brand-right conditions, medicaments per authoritative pharmacopeias, various wastes including e-waste, biomass briquettes, textile threads and parts), and imposes an ANNEXURE-based affidavit requirement where brand ownership and packing are by different persons.
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