https://www.taxtmi.com/circulars?id=56826 GST is chargeable on a brand name only where an actionable claim or enforceable right exists; GST will not apply if the person packing goods in unit containers voluntarily forgoes such claim or right. Relinquishment requires (a) filing an affidavit with the jurisdictional State tax commissioner affirming voluntary forfeiture and (b) printing on each unit container, in indelible ink in English and the local language, a statement that the packer has foregone the actionable claim or enforceable right. Departmental officers must accept reported affidavits and compliances. en-us Tue, 05 Dec 2017 00:00:00 +0530 Tue, 13 Mar 2018 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56826 GST is chargeable on a brand name only where an actionable claim or enforceable right exists; GST will not apply if the person packing goods in unit containers voluntarily forgoes such claim or right. Relinquishment requires (a) filing an affidavit with the jurisdictional State tax commissioner affirming voluntary forfeiture and (b) printing on each unit container, in indelible ink in English and the local language, a statement that the packer has foregone the actionable claim or enforceable right. Departmental officers must accept reported affidavits and compliances. Circulars GST - States Tue, 05 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56826