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GST - Brand Name - Agri goods not to attract 5% rate unless sold with Registered Trade Mark

By TIOL News Service

NEW DELHI, JULY 05, 2017: THE Ministry of Finance has received doubts and representations with respect to GST rates for certain NIL rate products but being sold with a brand name in packaged form. Such doubts have been raised for certain commodities like chhena or paneer, natural honey, wheat, rice, other cereals, pulses, flour of cereals and pulses. In response to such queries the Govt has clarified that the term 'brand name' or 'trade name' has been clarified through various notifications issued by the Central Govt.

Once again the Govt has stated that “registered brand name” means a 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.

As per this clarification, even if all such NIL rate goods are packaged or being sold in containerised units and may be carrying some sort of trade name, it will not attract 5% GST rate if it is not registered under the Trade Mark Act.


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