Case Law Details
In re General Mills India Pvt. Ltd. (GST AAR Uttar Pradesh)
In respect of point (i) to the grounds of Appeal, we hold that the use of the name of the Applicant i.e. ‘General Mills India Pvt. Ltd on the packaging for supply of Products by the Applicant solely for the limited purpose of complying with the mandatory requirement under Chapter 2 of FSSAI Regulations on the proposed packing, would be construed as ‘brand name’ for the purpose of Exemption Notification.
In respect of point (ii) to the grounds of Appeal, we hold that if the Applicant voluntarily forego the enforceable right to such brand name subject to fulfillment of the conditions in Annexure-I of the Notification No. 28/2017-Central Tax (Rate) dated 22.09.2017, in that case applicant will be exempted from the tax.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, UTTAR PRADESH
Sub:- GST ACT, 2017 — Advance Ruling U/s 98 — liability to tax under GST Act in respect to application dated 29.10.2018 from M/s General Mills India Pvt. Ltd., Ghaziabad, Uttar Pradesh — Order— Reg.
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