GOVERNMENT OF THE NCT OF DELHI DEPARTMENT OF TRADE AND TAXES (GST-POLICY BRANCH) No. F.3 (66 /Policy-GST/2017… — The DELHI GOODS AND SERVICES TAX ACT, 2017

GOVERNMENT OF THE NCT OF DELHI DEPARTMENT OF TRADE AND TAXES (GST-POLICY BRANCH) No. F.3 (66 /Policy-GST/2017/ ST/ZOAR BHAWAN: LP ESTATE: NEW DELHI-O2 1163-67 Dated: 5-1247 Circular no. Qo /2017-(GST) Sub: Compliance of Notification no. 28/2017 State tax (Rate); Brand name regarding: It is brought to the knowledge of all notifications no_ 28/2017 dated 06.1 | Zcereed thatt the Government of Delhi has issued the rate read with notification no. 2/2017 dated 30. 06.2017. The aforesaid said notifications, among name;, as defined in the other things; notification, an provides that GST shall apply if on brand available; The GST shall, however; not atonable claim or enforceable right ipourt of lbrand actionable claim or apply if the person concerned enforceable right o such brand name, voluntarily foregoes subject to the any specified in Annexure -1 of the notificationu following conditions For foregoing an actionable claim ANNEXURE-1 or enforceable right on a brand name; (a) the person undertaking packing of such name shall file an affidavit to that effect goods in unit containers which bears a brand that he is voluntarily foregoing his with the jurisdictional commissioner of State anx name as defined in Explanation actionable claim or enforceable righor ouchabeand (ii)(a) of the notification; and (b) the person undertaking packing of such goods in name shall, on each such unit containers, unit containers which bear a brand and the local language; that in elearly print in indelible ink; both in English printed on the unitaontaiaers heshect Of che brand name as defined in Explanation he has foregone his actionable (ii)(a) voluntarily: claim or enforceable right In pursuance of the above; if any concerned conditions () & () of Annexure-/ cabove [ Person(s)supplier(s) reports co

GOVERNMENT OF THE NCT OF DELHI DEPARTMENT OF TRADE AND TAXES (GST-POLICY BRANCH) No. F.3 (66 /Policy-GST/2017/ ST/ZOAR BHAWAN: LP ESTATE: NE

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