https://www.taxtmi.com/article/detailed?id=16781 GST notifications issued under the CGST Act must remain within the scope of the GST Council's recommendations when the statute makes such recommendations a condition for delegated action. The article explains that the Council recommended treating a mark or name in respect of which an actionable claim is available as a registered brand name for GST purposes, but the notifications went further by adding the wider expression enforceable right in a court of law. That addition enlarged taxability beyond the recommendation and could not be justified as a mere drafting variation. en-us Mon, 29 Jun 2026 09:33:47 +0530 Mon, 29 Jun 2026 09:33:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16781 GST notifications issued under the CGST Act must remain within the scope of the GST Council's recommendations when the statute makes such recommendations a condition for delegated action. The article explains that the Council recommended treating a mark or name in respect of which an actionable claim is available as a registered brand name for GST purposes, but the notifications went further by adding the wider expression enforceable right in a court of law. That addition enlarged taxability beyond the recommendation and could not be justified as a mere drafting variation. Articles Goods and Services Tax - GST Mon, 29 Jun 2026 09:33:47 +0530 https://www.taxtmi.com/article/detailed?id=16781