https://www.taxtmi.com/caselaws?id=293517 A manufacturer's name printed on unit-container packaging for food products can amount to a brand name where it indicates a trade connection, so exemption under the GST notification is not available on that basis. The exemption may still apply if the person packing the goods voluntarily foregoes the actionable claim or enforceable right in that brand name by following the prescribed affidavit and declaration requirements. The operative effect is that brand-name use on packaging can defeat exemption unless the notification's conditions for valid relinquishment are met. en-us Fri, 25 Jan 2019 00:00:00 +0530 Thu, 27 Feb 2025 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293517 A manufacturer's name printed on unit-container packaging for food products can amount to a brand name where it indicates a trade connection, so exemption under the GST notification is not available on that basis. The exemption may still apply if the person packing the goods voluntarily foregoes the actionable claim or enforceable right in that brand name by following the prescribed affidavit and declaration requirements. The operative effect is that brand-name use on packaging can defeat exemption unless the notification's conditions for valid relinquishment are met. Case-Laws GST Fri, 25 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293517