TaxTMI 
TaxTMI 
2019 (10) TMI 870
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....tion 97 of CGST Act,2017 & KGST Act 2017 read with Rule 104 of CGST Rules 2017 & KG ST Rules 2017, in form GST ARA-01, discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The Applicant is a Company, registered under the Goods and Services Act, 2017, involved in the manufacturer of Rice and its by-products (Broken rice & Rice bran). Thus the Applicant has sought advance ruling on classification of goods and services in respect of the following questions: a. As a manufacturer of rice, can the applicant sell Rice under Registered Brand with 5% GST and also in Unregistered Brand with affidavit & disclaimer under GST exempted category? b. Is it compulsory to de-register the registered brand to sel....
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....17 Central Tax (Rate) was amended vide notification No.27/2017 Central Tax (rate) Dated 22/09/2017, which reads as under: (A) in Schedule I-2.5%,- (i) against serial numbers 11, 13, 25, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and 59, in column (3), for the words "put up in unit container and bearing a registered brand name", the words, brackets and letters "put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the....
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....her submitted that 5% GST applicable to those who put up the rice in unit container bearing a registered brand name; or bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE] and other than those who put up the rice in unit container bearing a registered brand name; or bearing a brand name on which an actionable claim or enforceable right in a court of law is available and also forgo voluntarily actionable claim or enforceable right in respect of such brand name by filing affidavit and printing disclaimer to that effect on u....
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....is sought by the applicant, relevant facts & the applicant's interpretation of law. At the outset, we would like to state that the provisions of both the CGST Act and the KGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the KGST Act. 10.2. The Applicant seeks advance ruling in respect of the questions mentioned at para 2 supra. The nature of business activity of the applicant has been examined and observed that the applicant is involved in the manufacture of Rice & its by-products (Broken Rice & Rice bran) and selling the same under the registered brand name 'KITCHEN K....
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.... that rice put up in unit container bearing a brand name, where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, is exempted from GST, subject to the conditions that the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name in terms of Explanation (ii)(a) of the Notification No.28/2017-Central Tax(Rate) dated 22nd September, 2017; and also the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print....