<h1>GST Exemption for Frozen Vegetables in Branded Containers Requires Affidavit and Packaging Disclosure from January 1, 2019.</h1> The a general exemption from GST for frozen vegetables that are uncooked or cooked by steaming or boiling in water. Initially, exemptions did not apply to those in unit containers with a registered brand name or a brand name with an actionable claim, unless such claims were voluntarily relinquished. As per the updated notification effective January 1, 2019, individuals packing these goods in branded unit containers must file an affidavit with the tax commissioner, declaring the voluntary relinquishment of any actionable claim on the brand name, and must clearly state this on the packaging in both English and the local language.