Use of words Choice / Value / Superior on packing amounts to branding: AAAR

In re M/s. Aditya Birla Retail Ltd. (GST AAAR Maharashtra) Appellate authority held that the use or words ‘VALUE’,‘CHOICE’ or ‘SUPERIOR’ on the proposed packing, without altering the surrounding environment to take advantage of brand ‘MORE’, would be construed as ‘brand name’ for the purpose of Exemption Notification. Also Read AAR Ruling- GST AAR: Mere mentioning Aditya Birla name on Cereal packs to be construed as bearing brand name FULL TEXT OF ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA  At the outset, we would like to make it clear that the provisions...