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    <title>GST on Branded and Non branded Manufacturing</title>
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    <description>Whether GST applies depends on whether goods are supplied under a brand name, defined to include a company name or mark indicating commercial connection. Bulk supplies without a registered brand name are treated as exempt, while goods put up in unit containers and supplied under a brand name are taxable. An advance ruling favourable to one applicant binds only that applicant and the jurisdictional officer; manufacturers may seek such rulings but cannot rely on them as general precedent.</description>
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