https://www.taxtmi.com/caselaws?id=365600 For GST exemption notifications, a goods package may be treated as branded not only when it bears a logo or invented mark, but also when a name or expression in the commercial setting indicates a trade connection with the goods. The article notes that the manufacturer's name, if used on packaged goods in a manner consistent with existing brand presentation, may amount to a brand name even where included for legal metrology or food safety compliance. It also notes that words such as "Value", "Choice" and "Superior" can operate as brand identifiers when associated with the retail brand and used as market indicators, making the exemption unavailable. 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 For GST exemption notifications, a goods package may be treated as branded not only when it bears a logo or invented mark, but also when a name or expression in the commercial setting indicates a trade connection with the goods. The article notes that the manufacturer's name, if used on packaged goods in a manner consistent with existing brand presentation, may amount to a brand name even where included for legal metrology or food safety compliance. It also notes that words such as "Value", "Choice" and "Superior" can operate as brand identifiers when associated with the retail brand and used as market indicators, making the exemption unavailable. Case-Laws GST Tue, 07 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365600