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Compliance of Notification no. 28/2017 State tax (Rate); Brand name regarding

GST - States - 20/2017 - Dated:- 5-12-2017 - GOVERNMENT OF THE NCT OF DELHI DEPARTMENT OF TRADE AND TAXES (GST-POLICY BRANCH) VYAPAR BHAWAN: I.P. ESTATE: NEW DELHI-02 No. F.3 (66) /Policy-GST/2017/1163-67 Dated: 05-12-2017 Circular no. 20/2017-(GST) .....

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s, provides that GST shall apply if on brand name, as defined in the notification, an actionable claim or enforceable right in court of law is available. The GST shall, however, not apply if the person concerned voluntarily foregoes any actionable cl .....

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such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of State tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined i .....

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