https://www.taxtmi.com/caselaws?id=384627 Frozen seafood supplied in unit containers by a registered brand name holder remained ineligible for nil-rate exemption under Notification No. 2/2017-Central Tax (Rate) where the company name and other inscriptions continued to link the goods to the registered brand. Removal of a visible logo did not change the goods' branded character, and the presence of the supplier's name on the containers was treated as sufficient to show that the supplies were not unbranded. The applicant also failed to show valid foreclosure of any actionable claim or enforceable right in the brand name, which was required to satisfy the exemption conditions. The supplies therefore continued to fall within the branded goods entry. en-us Fri, 21 Jun 2019 00:00:00 +0530 Tue, 11 Mar 2025 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384627 Frozen seafood supplied in unit containers by a registered brand name holder remained ineligible for nil-rate exemption under Notification No. 2/2017-Central Tax (Rate) where the company name and other inscriptions continued to link the goods to the registered brand. Removal of a visible logo did not change the goods' branded character, and the presence of the supplier's name on the containers was treated as sufficient to show that the supplies were not unbranded. The applicant also failed to show valid foreclosure of any actionable claim or enforceable right in the brand name, which was required to satisfy the exemption conditions. The supplies therefore continued to fall within the branded goods entry. Case-Laws GST Fri, 21 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384627