The GST Council in its 47th meeting held last month had imposed GST on specified goods when they are ‘pre-packaged and labelled’. Prior to this, GST was applicable on goods when bearing a registered brand or brand in respect of which an actionable claim or enforceable right in a court of law. CBIC has now issued clarifications in the form of FAQs to address requests from the industry for clarity regarding the scope of this change. The FAQs dated July 17, 2022 can be accessed here.
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