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
\nThanks
\nKiran ray
\nReply By KASTURI SETHI:
\nThe Reply:
\nBrand name must be registered under Trademark Act to attract higher rate of GST
\nC.B.E. & C. Press Release No. 68\/2017, dated 5-7-2017
\nReply By Kishan Barai:
\nThe Reply:
\nMy 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 ??
\nReply By KASTURI SETHI:
\nThe Reply:
\nDear Sir, Pl. go through this circular your doubt will be clear.
\nBrand name mus<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Non GST ITEM Query (Issue) Started By: – Kiran Ray Dated:- 18-1-2018 Last Reply Date:- 22-1-2018 Goods and Services Tax – GSTGot 3 RepliesGSTUnbranded 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 … Continue reading “Non GST ITEM”<\/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-9938","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9938","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=9938"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9938\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9938"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9938"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9938"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nThus, 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.
Discussion For<\/p>\n
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