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The AAR held that post 18 July 2022, the distinction between "Registered Brand Name" and "Brand Name" is abolished for GST purposes. Consequently, GST liability on commodities such as rice and wheat flour (atta), whether pre-packaged and labeled or not, must be determined solely based on compliance with the Legal Metrological Act regarding pre-packaging and labeling, irrespective of weight. The GST rate applicable to these commodities shall follow the notifications governing Central Tax (Rate), specifically Notification Nos. 01/2017, 27/2017, 06/2022, and 01/2025, as amended. The applicant's reliance on brand name status for exemption is therefore irrelevant, and GST applicability is contingent upon packaging and labeling criteria under the Legal Metrological Act.
The AAR held that post 18 July 2022, the distinction between "Registered Brand Name" and "Brand Name" is abolished for GST purposes. Consequently, GST liability on commodities such as rice and wheat flour (atta), whether pre-packaged and labeled or not, must be determined solely based on compliance with the Legal Metrological Act regarding pre-packaging and labeling, irrespective of weight. The GST rate applicable to these commodities shall follow the notifications governing Central Tax (Rate), specifically Notification Nos. 01/2017, 27/2017, 06/2022, and 01/2025, as amended. The applicant's reliance on brand name status for exemption is therefore irrelevant, and GST applicability is contingent upon packaging and labeling criteria under the Legal Metrological Act.
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