TAXABILITY OF GOODS UNDER BRAND NAME AFFIRMED BY (AAAR)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 9-10-2018<\/p>\n
[In Re: Aditya Birla Retail Ltd.2018 (8) TMI 1072 – APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA ], Appellate Authority for Advance Ruling vide its order dated 07.08.2018 affirmed the advance ruling pronounced by Authority for Advance Ruling to the effect that goods sold under trade name \/ brand name are liable to levy of GST.
\nAditya Birla Retail Limited ('the Appellant') is inter alia engaged in the processing and\/or trading of a wide range of cereals, pulses and flour classifiable under Chapter 10 of the First schedule to the Customs Tariff Act, 1975. The subject goods are sold by <\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n '. The brand name 'More', pertaining to such 'More Stores', is also registered under the Trademarks Act. However, from the 'More' stores, several categories of products, manufactured by different companies, are also sold. Such products may or may not be bearing a brand name. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d that presently goods are being sold under brand name 'MORE' with logo 'Aditya Birla Retail' in exclusive 'MORE Stores'. Customers not only identify goods with aforesaid brand name or logo but also with More stores owned by Aitya Birla Group of Companies. Thus, proposed change of removing brand name 'MORE' and logo 'Aditya Birla Retail' and replacing it with name 'Aditya Birla Retails Ltd.' is not going to make any difference so far as establishing connection of goods with manufactures. Goods would continue to be sold in exclusive stores with packages having same style, color and nature of packing. Environment of sale of goods would also be same as website of appellant would continue to bear MORE Stores name and so would be Billing receipt<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" TAXABILITY OF GOODS UNDER BRAND NAME AFFIRMED BY (AAAR)By: – Dr. Sanjiv Agarwal Goods and Services Tax – GSTDated:- 9-10-2018 [In Re: Aditya Birla Retail Ltd.2018 (8) TMI 1072 – APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA ], Appellate Authority for Advance Ruling vide its order dated 07.08.2018 affirmed the advance ruling pronounced by Authority for … Continue reading “TAXABILITY OF GOODS UNDER BRAND NAME AFFIRMED BY (AAAR)”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14360","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14360","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14360"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14360\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14360"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14360"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14360"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nThe applicant proposed to revise its packaging scheme of goods and the manner of sale to exclude from the packages the registered trademarks, namely 'More trademarks' and the 'Aditya Birla' logo. The proposed packaging of subject goods under two streams would accordingly bear the following details:
\nSubject goods sold under Stream 1: The packaging would bear only details of the Appellant as the manufacturer and the customer c<\/p>\n
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