Brand name exception in GST: unit container goods with registered or enforceable brand rights treated differently under amended entries. The notification amends schedule entries to specify that unit container goods bearing either a registered brand name or a brand name with an actionable claim or enforceable right are excluded from the general exception, subject to conditions; it defines 'brand name' and 'registered brand name' (as registered on 15 May 2017) and adds Annexure I (procedure to voluntarily forego brand rights via affidavit and container marking) and Annexure II (list of indigenous handmade musical instruments).
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Brand name exception in GST: unit container goods with registered or enforceable brand rights treated differently under amended entries.
The notification amends schedule entries to specify that unit container goods bearing either a registered brand name or a brand name with an actionable claim or enforceable right are excluded from the general exception, subject to conditions; it defines "brand name" and "registered brand name" (as registered on 15 May 2017) and adds Annexure I (procedure to voluntarily forego brand rights via affidavit and container marking) and Annexure II (list of indigenous handmade musical instruments).
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