GST Update: Amendments to Notification No. 2/2017 on Exemptions for Certain Goods and Clarification of Brand Name Definitions.

The notification amends the previous notification No. 2/2017-Union Territory Tax (Rate) to incorporate GST Council decisions on exemptions. Key changes include revisions to the description of goods exempt from GST, focusing on those not in unit containers with registered brand names or those with enforceable rights unless voluntarily relinquished. New entries for exempted items like cotton seed oil cake, khadi fabric, clay idols, and handmade musical instruments are added. Definitions of "brand name" and "registered brand name" are clarified. Annexures outline conditions for foregoing brand rights and list indigenous handmade musical instruments.

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