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    <title>2018 (5) TMI 700 - AUTHORITY FOR ADVANCE RULINGS MAHARASHTRA</title>
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    <description>The subject goods sold under Stream 1 and Stream 2 were considered to bear a brand name and were deemed ineligible for GST exemption. The use of common/generic terms like &#039;Value&#039;, &#039;Daily&#039;, &#039;Superior&#039;, and &#039;Choice&#039; on the package did not inherently indicate a brand name connection but needed to be assessed in conjunction with the branding and marketing environment. The judgments for both streams concluded that the goods were branded and therefore did not qualify for GST exemption.</description>
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      <description>The subject goods sold under Stream 1 and Stream 2 were considered to bear a brand name and were deemed ineligible for GST exemption. The use of common/generic terms like &#039;Value&#039;, &#039;Daily&#039;, &#039;Superior&#039;, and &#039;Choice&#039; on the package did not inherently indicate a brand name connection but needed to be assessed in conjunction with the branding and marketing environment. The judgments for both streams concluded that the goods were branded and therefore did not qualify for GST exemption.</description>
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