Superior on packing amounts to branding: AAAR

By Editor Goods and Services Tax Judiciary August 7, 2018

Case Name: In re M/s. Aditya Birla Retail Ltd. (GST AAAR Maharashtra)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: AAAR, AAR Maharashtra, Advance Rulings

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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...

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