https://www.taxtmi.com/caselaws?id=387386 The case involved a rice manufacturer seeking clarification on selling rice under registered and unregistered brands with different GST rates and exemptions. The ruling determined that selling under a registered brand attracted 5% GST, while selling under an unregistered brand required relinquishing the actionable claim to qualify for exemption. Holding a registered brand while selling under an unregistered brand was permissible if exemption conditions were met, including voluntary forfeiture of the actionable claim, filing affidavits, and printing disclaimers on containers. Compliance with these conditions was crucial to claim GST exemption for manufacturers selling under a deregistered brand. en-us Mon, 23 Sep 2019 00:00:00 +0530 Tue, 28 Jan 2020 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387386 The case involved a rice manufacturer seeking clarification on selling rice under registered and unregistered brands with different GST rates and exemptions. The ruling determined that selling under a registered brand attracted 5% GST, while selling under an unregistered brand required relinquishing the actionable claim to qualify for exemption. Holding a registered brand while selling under an unregistered brand was permissible if exemption conditions were met, including voluntary forfeiture of the actionable claim, filing affidavits, and printing disclaimers on containers. Compliance with these conditions was crucial to claim GST exemption for manufacturers selling under a deregistered brand. Case-Laws GST Mon, 23 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387386