GST AAR: Mere mentioning Aditya Birla name on Cereal packs to be construed as bearing brand name

In re Aditya Birla Retail Limited (AAR Maharashtra) Also Read AAAR Ruling- Use of words Choice / Value / Superior on packing amounts to branding: AAAR Name Aditya Birla is a benchmark in itself and is associated with a certain trust and quality. Now, we see the definition of ‘brand name’ includes a name or a mark. This concept of ‘mark’ stems from the Trade Marks Act, 1999 where we have the following definition – (m) “mark” includes a device, brand. heading. label, ticket, name, signature, word, letter, numeral, shape of goods, packaging or combination...