TMI Blog2019 (10) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Whether sale of rice is exempt, if applicant forgo the actionable claim on brand name after de-registration? - HELD THAT:- When the person de-registered the registered brand name and sells the rice in the unregistered brand name, he shall voluntarily forego his actionable claim or enforceable right on such brand name. Further, he has to file an affidavit to that effect with the jurisdictional Commissioner of Central Tax or State Tax and on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the such brand name he has foregone his actionable claim or enforceable right voluntarily then such sale of rice is exempted from GST. - KAR ADRG 72/2019 - - - Dated:- 23-9-2019 - SRI. HARISH DHARNIA, AND DR. RAVI PRASAD M.P. MEMBER Represented by: Sri. Sanjay M Dhariwal Sri. G.B. Srikanth Acharya ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS SERVICES TAX ACT, 2017 AND UNDER 98(4) OF THE KARNATAKA GOODS SERVI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d name] exempt from GST as per the notification No.2/2017 Central Tax (Rate) dated 28.06.2017. Further the notification No. 1/2017 Central Tax (Rate) was amended vide notification No.27/2017 Central Tax (rate) Dated 22/09/2017, which reads as under: (A) in Schedule I-2.5%,- (i) against serial numbers 11, 13, 25, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and 59, in column (3), for the words put up in unit container and bearing a registered brand name , the words, brackets and letters put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] , shall be substituted; Further, the notification No. 2/2017 Central Tax (Rate) dated 28/06/2017 was amended vide notification No.28/2017-Central Tax (Rate) Dated 22/09/2017 which states as under: (iii) against serial numbers 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 77 and 78, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed brand. 8. Further, with regard to the third question applicant submitted that rice put up in a unit container bearing deregistered brand name and printing the disclaimer on the unit container regarding the voluntarily forgoing the actionable claim or enforceable right of that brand and also Filing the affidavit to the jurisdictional Commissioner of the Central Tax or State Tax to that effect then nil rate of tax applicable on the sale of such rice. PERSONAL HEARING: / PROCEEDINGS HELD ON 28.02.2019 9. Sri. Sanjay M Dhariwal, Charted Accountant and authorized representative of the applicant appeared for personal hearing proceedings held on 28.02.2019 and reiterated the facts narrated in their application. 10. FINDINGS DISCUSSION 10.1 We have considered the submissions made by the applicant in their application for advance ruling as well as the submissions made by Sri. Sudhindranath, Advocate and authorised representative of the applicant, during the personal hearing. We also considered the issue involved, on which advance ruling is sought by the applicant, relevant facts the applicant s interpretation of law. At the ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rson undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name in terms of Explanation (ii)(a) of the Notification No.28/2017-Central Tax(Rate) dated 22nd September, 2017; and also the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name, in terms of Explanation (ii)(a) of the Notification No.28/2017-Central Tax(Rate) dated 22nd September, 2017, printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily. 10.4. The question raised by the applicant regarding the compulsory de-registration of the registered brand name to sell the rice in de-registered brand name is examined and found that the person selling goods under the registered brand name is not eligible for exemption. If he is selling the goods in another brand name which is not registered, then he has to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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