https://www.taxtmi.com/notifications?id=125574 The notification amends the Sikkim SGST rate schedules by substituting, inserting and omitting numerous tariff entries across Schedules I-V, refining descriptions, adding new headings, and imposing packaging- and brand-based conditions (goods "put up in unit container" and bearing a registered brand name or a brand with an actionable claim), with the definition of registered brand name expanded to include registrations under the Trade Marks Act, the Copyright Act or equivalent foreign laws, and by creating entries for permanent IP transfers and specified items such as e-waste. en-us Tue, 14 Nov 2017 00:00:00 +0530 Mon, 18 Jun 2018 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=125574 The notification amends the Sikkim SGST rate schedules by substituting, inserting and omitting numerous tariff entries across Schedules I-V, refining descriptions, adding new headings, and imposing packaging- and brand-based conditions (goods "put up in unit container" and bearing a registered brand name or a brand with an actionable claim), with the definition of registered brand name expanded to include registrations under the Trade Marks Act, the Copyright Act or equivalent foreign laws, and by creating entries for permanent IP transfers and specified items such as e-waste. Notifications GST - States Tue, 14 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=125574