Case Law Details
In re M/s. Aditya Birla Retail Ltd. (GST AAAR Maharashtra)
Appellate authority held that the use or words ‘VALUE’,‘CHOICE’ or ‘SUPERIOR’ on the proposed packing, without altering the surrounding environment to take advantage of brand ‘MORE’, would be construed as ‘brand name’ for the purpose of Exemption Notification.
Also Read AAR Ruling- GST AAR: Mere mentioning Aditya Birla name on Cereal packs to be construed as bearing brand name
FULL TEXT OF ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act.
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