Non GST ITEM
Query (Issue) Started By: – Kiran Ray Dated:- 18-1-2018 Last Reply Date:- 22-1-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Unbranded Rice is in which category is it exempted,Nil rated or NON GST items
Thanks
Kiran ray
Reply By KASTURI SETHI:
The Reply:
Brand name must be registered under Trademark Act to attract higher rate of GST
C.B.E. & C. Press Release No. 68/2017, dated 5-7-2017
Reply By Kishan Barai:
The Reply:
My query is that, if the brand name "ABC" is not registered under tradmark act then will it attract 5% GST if rice traded under "ABC" Brand name ??
Reply By KASTURI SETHI:
The Reply:
Dear Sir, Pl. go through this circular your doubt will be clear.
Brand name mus
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017 [which notifies the CGST rates of intra-state supply of goods] and Notification No. 2/2017-Central Tax (Rate), dated 28th June, 2017 [which exempts intra-state supply of the specified goods] clearly defines “registered brand name” as brand name or trade name, which is registered under the Trade Marks Act, 1999. In this regard, Section 2 (w) read with section 2 (t) of the Trade Marks Act, 1999 provide that a registered trade mark means a trade mark which is actually on the Register of Trade Marks and remaining in force.
Thus, unless the brand name or trade name is actually on the Register of Trade Marks and is in force under the Trade Marks Act, 1999, CGST rate of 5% will not be applicable on the supply of such goods.
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