TMI Blog2019 (1) TMI 1855X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Tax (Rate), dated 28th June, 2017 (and corresponding notifications under SGST Acts and IGST Act) is the central point of discussion here. The said notifications exempt various goods and services from the payment of duty - Vide Notification No. 28/2017-Central Tax (Rate), dated 22-9-2017 the words other than those put up in unit container and bearing a registered brand name , the words, brackets and letters other than those 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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the Annexure I] , were substituted. Therefore, for availing exemption from whole of the duty, the goods shall be other than those goods fulfilling the said conditions mentioned in (a) and (b) - Further, the ruling of the Authority for Advance Ruling under GST, Maharashtra in the case of M/s. Aditya Birla Retail Limited [ 2018 (8) TMI 1072 - APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA ] also supports the said view where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ude Pillsbury, Betty Crocker, Parampara. Haagen Dazs, etc, 3. The applicant has submitted application for Advance Ruling dated 29-10-2018 enclosing duly filled Form ARA-01 (the application form for Advance Ruling) along with annexures and attachment. 4. The applicant in his application sought clarification and Advance Ruling as follows - (i) The use of the name of the applicant i.e. General Mills India Pvt. Ltd. on the packaging for supply of products by the applicant solely for the limited purpose of complying with the mandatory requirement under Chapter 2 of FSSAI Regulations and not for the purpose/with the intention of indicating a connection in the course of trade between the products and the applicant, does not amount to bearing a registered brand name or bearing a brand name on which an actionable claim or enforceable right in a Court of law is available in terms of S. No. 73 of the Notification No. 28/2017-Central Tax (Rate), dated 22 September, 2017 (Amending Notification). Therefore, the supply of products by the applicant is covered within the scope of S. No. 73 of the said Amended Exemption Notification and hence the applicant is entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht in a Court of law is available in terms of S. No. 73 of the Amended Exemption Notification. Therefore, the supply of products by the applicant is covered within the scope of S. No. 73 of Amended Exemption Notification and hence applicant is entitled to claim exemption from payment of GST on supply of products under the said S. No. 73 of Amended Exemption Notification. (ii) Without prejudice to the above, assuming that use of the name of the applicant i.e. General Mills India Pvt. Ltd. on the packaging for supply of products by the applicant solely for the limited purpose of complying with the mandatory requirement under Chapter 2 of FSSAI Regulations, amounts to bearing a registered brand name or bearing a brand name on which an actionable claim or enforceable right in a Court of law is available in terms of S. No. 73 of the Amended Exemption Notification, then the applicant is eligible to voluntarily forego the enforceable right to such brand name (i.e. the expression General Mills India Pvt. Ltd. ), in the manner as prescribed under the Amended Exemption Notification and claim exemption from payment of GST on supply of products under said S. No. 73 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... those 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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the Annexure I] , were substituted. Therefore, for availing exemption from whole of the duty, the goods shall be other than those goods fulfilling the said conditions mentioned in (a) and (b). 10. During the hearing, the Authorized representatives for the applicant had drawn our attention to the fact that to discourage the circumvention of the conditions of the notifications by the ploy of deregistering of brand names while continuing to mention the same on goods in order to avail the exemption, the said notification has been subsequently amended by Notification No. 28/2017-Central (Rate), dated 22nd September, 2017, resulting in exclusion of the said goods from the exemption available under the said notification if the same are put up in a unit container and bearing a registered brand name or bearing a brand name on which an actionable clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the first question is in the negative, i.e., the supply of the said product by the applicant is not exempted under the Heading No. 73 of Notification No. 2/2017-Central Tax (Rate), dated 28th June, 2017 and the corresponding notification issued under the UPGST Act, 2017. 12. Now, coming to the second point raised by the applicant that, if the applicant voluntarily forego the enforceable right to such brand name (i.e. the expression General Mills India Pvt. Ltd. ), in the manner as prescribed under the Amended Exemption Notification and claim exemption from payment of GST on supply of products under said S. No. 73 of Amended Exemption notification, the applicant will be eligible for exemption under the said notification. In the instant case, the applicant is packing their product in unit containers with the name General Mills India Pvt. Ltd. on the packaging for supply of products. Since, Wheat or Meslin flour packed in unit containers are exempted under the said notification only if the manufacturer fulfills the condition (b) of the said notification subject to the conditions as in the Annexure-I which are as follows : For foregoing an actionable claim or enforceable ri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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