https://www.taxtmi.com/article/detailed?id=7490 Specified cereals are taxable under GST only when both conditions are met: they are put up in a unit container and they bear a registered brand name. Unit container is established by uniform, preprinted, sealed packaging of predetermined quantities; loose, non-uniform, or unsealed packs typically do not qualify. A registered brand means a trade name or mark registered under the Trade Marks Act; unregistered company names or brands do not satisfy the requirement. Taxability requires the cumulative satisfaction of packaging and registration conditions. en-us Wed, 05 Jul 2017 10:28:06 +0530 Wed, 05 Jul 2017 10:28:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7490 Specified cereals are taxable under GST only when both conditions are met: they are put up in a unit container and they bear a registered brand name. Unit container is established by uniform, preprinted, sealed packaging of predetermined quantities; loose, non-uniform, or unsealed packs typically do not qualify. A registered brand means a trade name or mark registered under the Trade Marks Act; unregistered company names or brands do not satisfy the requirement. Taxability requires the cumulative satisfaction of packaging and registration conditions. Articles Goods and Services Tax - GST Wed, 05 Jul 2017 10:28:06 +0530 https://www.taxtmi.com/article/detailed?id=7490