Case Law Details
In re Sri Balaji Rice Mill (GST AAR Karnataka)
a. As a manufacturer of rice, can the applicant sell Rice under Registered Brand with 5% GST and also in Unregistered Brand with affidavit & disclaimer under GST exempted category?
The manufacturers of rice who sells rice under Registered Brand name are liable to GST @ 5% on such sale of rice. Those manufacturers who sells rice under unregistered Brand name foregoing their actionable claim or enforceable right on such brand name by filing an affidavit and printing disclaimer on unit container to that effect are exempted from GST.
b. Is it compulsory to de-register the registered brand to sell goods in unregistered brand with nil rate of tax under GST?
The manufacturers can hold the registered brand name while selling the rice under unregistered brand after following all the other conditions prescribed. However, if they sell in the registered brand name, they would not be eligible for exemption.
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My one of the client is Rice merchants, also registered under GST, the nature of business is Rice Wholesaler, and selling packed Rice only.
kindly suggest GST Impact and filing the returns.
Is GST payable on stock which is available before registering GST?.