In re Atul Kumar Rajpal (GST AAR Uttar Pradesh)
(i) What shall be the present applicable CGST & SGST tax rate on their final product i.e., ‘Namkeen’ duly packed & sealed in printed pouches?
In respect of question (i) applicable CGST & SGST tax rate on the final product i.e. ‘Namkeen’ duly packed & sealed in printed pouches will be 12 % GST (i.e. 6 % CGST + 6 % SGST.
(ii) Whether their proposed plan to sell the said final product on payment of tax @ 5% is proper / legal or not?
In respect of question (ii), we hold that if the Applicant voluntarily forego the enforceable right to such brand name subject to fulfillment of the condition (a) in Annexure I of the notification 28/2017-Central Tax (Rate) dated 22.09.2017, in that case proposed plan to sell the said final product on payment of tax @ 5 will be proper/legal.
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 09.05.2019 from M/s Atul Kumar Rajpal, Lucknow, Uttar Pradesh — Order— Reg.
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1) M/s Atul Kumar Rajpal, 44CA, Rajpal Plaza, Sringar Nagar, Kanpur Road, Alambagh, Lucknow 226005 (here in after called the applicant) is a registered assessee under GST having GSTN: 09ADXPR2479Q123.
