GST on Branded and Non branded Manufacturing

[NAMAN DOKANIA]

A manufacturer ABC PVT LTD manufactures maida and dal and packages them 2 forms:

1. In small packet container with price weight and everything under his brand name registered with Trademark Authorities namely "Foodie".

2. In big packets in which only his company name is written. no name of the trademark is written. just the company name i.e. Manufactured by ABC PVT LTD is written.

Is GST leivable in both the cases? Please specify the reason also in both case.

AI Summary

Brand name classification: goods in unit packaging under a brand are taxable, while unbranded bulk supplies are exempt.
Whether GST applies depends on whether goods are supplied under a brand name, defined to include a company name or mark indicating commercial connection. Bulk supplies without a registered brand name are treated as exempt, while goods put up in unit containers and supplied under a brand name are taxable. An advance ruling favourable to one applicant binds only that applicant and the jurisdictional officer; manufacturers may seek such rulings but cannot rely on them as general precedent.