https://www.taxtmi.com/caselaws?id=365600 GST exemption for packaged goods is unavailable where packaging bears a name or expression that, in its commercial context, indicates a trade connection between the goods and the person using it. A manufacturer's name, even when included to meet legal metrology and food-safety labelling requirements, may function as a brand identifier where the goods remain associated with an existing retail brand and market environment. Descriptive terms such as "Value", "Choice" and "Superior" may likewise constitute brand names when their presentation and continued use identify the goods in trade. Removing existing marks does not render goods unbranded if retained identifiers preserve brand association. en-us Tue, 07 Aug 2018 00:00:00 +0530 Tue, 10 Jun 2025 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365600 GST exemption for packaged goods is unavailable where packaging bears a name or expression that, in its commercial context, indicates a trade connection between the goods and the person using it. A manufacturer's name, even when included to meet legal metrology and food-safety labelling requirements, may function as a brand identifier where the goods remain associated with an existing retail brand and market environment. Descriptive terms such as "Value", "Choice" and "Superior" may likewise constitute brand names when their presentation and continued use identify the goods in trade. Removing existing marks does not render goods unbranded if retained identifiers preserve brand association. Case-Laws GST Tue, 07 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365600