GOVERNMENT OF THE NCT OF DELHI DEPARTMENT OF TRADE AND TAXES (GST-POLICY (GST-POLICY BRANCH) VYAPAR BHAWAN: I

GOVERNMENT OF THE NCT OF DELHI DEPARTMENT OF TRADE AND TAXES (GST-POLICY (GST-POLICY BRANCH) VYAPAR BHAWAN: I PESTATE BHAWAN: ) I.P.ESTATE: NEW BHAWAN: I.P.ESTATE: NEW DELHI-02 No. F3 (66 /Policy—GST/2017/ "63-57 D d "63-57 Circular no. 1219 /2017-(GST) Dated: 5444] Sub: Compliance ofNotification no. 28/2017 State tax (Rate); Brand name regarding. The aforesaid said notifications, among other things, 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 notification available. The GST shall, however, actionable li not GS shall, however, not apply if the actionable claim or enforceable ih person conc claim or enforceable right on such brand specified in Annexure right osuch brand name, subj -1 ofthe notification: ofthe notification:erned voluntarily foregoes th any ect to the following conditions ANNEXURE-l For foregoing an actionable claim or enforceable right on a brand (a) the person undertaking packing of such name shall file ffidi goods in unit containers which h bears a brand name shall file an pg g affidavit to that effect with the jurisdictional commissioner of State tax that he is juri voluntarily foregoing his actionable claim efined i or enforceable right on such brand name as defined in enfo Explanation (ii)(a) of the notification; and voluntarily, In pursuance ofthe above, if any concerned person(s)/supplier(s) reports compliance in all the d ffi terms of conditions y (a) & (b) of Annexure—l pe above, all ( the concerned p officers of the p() above, all the concerned officers of the Department are required to accept affidavits /compliances received ifany in this d to , accept affidavits /compliances received, if any, in this regard. This is for information and compliance fo

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