No GST exemption on supplying branded rice under the guise of quality or grade

S. Sarvasiddhi Agrotech Pvt. Ltd Vs Union of India (Tripura High Court) In this case department had issued the notice to the supplier on the count that they are selling the rice under the marking as Aahar normal, Aahar Gold, Aahar premium. It was alleged by the department that these markings are nothing but the brand name and since the supplier has not forgone the actionable claim/ enforceable right, they are supposed to discharge GST at 5% on the clearance. On the other side, the supplier has taken the plea that the words like Aahar normal, Aahar Gold, Aahar premium are not the brand name, bu...