https://www.taxtmi.com/caselaws?id=391509 Packed and sealed namkeen in printed pouches is treated as a ready-to-eat edible preparation under the relevant GST tariff entry for namkeens and similar products, attracting 12% GST. The lower 5% rate is available only where the goods do not bear a registered brand name or another brand name carrying an actionable claim, or where the manufacturer voluntarily foregoes that right in the manner prescribed by the notification. Printed manufacturer details on the pouch were treated as a brand-name indicator for this purpose, so concessional treatment depends on strict compliance with the affidavit and related conditions. en-us Mon, 05 Aug 2019 00:00:00 +0530 Sat, 15 Mar 2025 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391509 Packed and sealed namkeen in printed pouches is treated as a ready-to-eat edible preparation under the relevant GST tariff entry for namkeens and similar products, attracting 12% GST. The lower 5% rate is available only where the goods do not bear a registered brand name or another brand name carrying an actionable claim, or where the manufacturer voluntarily foregoes that right in the manner prescribed by the notification. Printed manufacturer details on the pouch were treated as a brand-name indicator for this purpose, so concessional treatment depends on strict compliance with the affidavit and related conditions. Case-Laws GST Mon, 05 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391509