No GST exemption if Applicant use his name on packaging for supply of Products

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...