<h1>GST Council Sets 5% Tax on Branded Cereals and Pulses; Exemptions for Relinquished Brand Claims.</h1> The GST Council, in its 21st meeting, recommended a 5% GST rate on cereals, pulses, and flours packaged in unit containers with registered brand names. Brands registered under the Trademarks Act, Copyright Act, or any foreign law as of May 15, 2017, are deemed registered for GST purposes. An actionable claim on a brand name also qualifies it for the 5% GST. However, if a person voluntarily relinquishes their claim or right to the brand name, the GST does not apply, provided they file an affidavit and print a disclaimer on the packaging. These changes took effect on September 22, 2017.