Taxability on supply of Wheat/Meslin flour with Manufacturer Name printed on unit container

[Ramesh Kumar]

Sir,

My query is: Is GST applicable on supply of wheat/meslin flour, where manufacturer name is printed on the woven bags. It is also to be noted that part of the manufacturer name is registered in trademarks Act.

Example:

Supply: Wheat/Meslin Flour - HSN 1101

Registered Brand Name printed: No

Manufacturer Name Printed: XYZ ABC Private Limited

Brand name registered in Trademarks Act: XYZ

XYZ is a famous brand and is widely known in the state.

I am aware of the provisions of Notification 2/2017 (Entry 73 - Exemption for HSN 1101), as per which supply of wheat or meslin flour other than those put up in unit container and bearing a registered brand name is exempted.

Is the brand name registered in trademarks act though not explicitly printed on bag, but which is part of manufacturer name printed in bag, amount to registered brand name in GST?

In Central Excise, there is a settled law - Tarai Foods Limited Vs CCEx. Meerut - II 2006 (4) TMI 131 - SUPREME COURT as per which name of business entity alone does not qualify as 'brand name'. Is this case applicable here also?

Awaiting for the comments of experts on the above issue.

AI Summary

Taxability of packaged flour: pre-packaged and labelled supplies with registered brand names attract GST; manufacturer name alone may not qualify
GST applies to wheat/meslin flour when the product is pre-packaged and labelled and bears a registered brand name or equivalent enforceable trade right; administrative guidance and notification amendments require examining whether the name on the package constitutes a registered brand or actionable brand right, and may require affidavits where brand ownership and packer differ. A manufacturer name printed solely to meet labelling laws does not automatically qualify as a brand name.