TaxTMI 
TaxTMI 
2020 (1) TMI 1122
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....enclosing duly filled Form ARA-01 (the application form for Advance Ruling) along with annexure and attachments. 4. The Applicant in his application sought clarification and Advance Ruling as follows :- (i) What shall be the present applicable CGST & SGST tax rate on their final product i.e., "Namkeen" duly packed & sealed in printed pouches? (ii) Whether their proposed plan to sell the said final product on payment of tax @ 5% is proper/ legal or not? 5. The application for advance ruling was forwarded to the Jurisdictional GST Officer to offer their comments/views/ verification report. 6. The applicant was granted an opportunity to be heard in person fixed on 4-7-2019. Mr. Atul Rajpal, Applicant....
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....amkeen" (packed in sealed pouch) will be processed Besan/Matar Atta/Rice Atta/Com/Grit/Rice Grit/ Fry Kachari. Final product will be ready to eat. 9. As per the understanding of the applicant, they think that they shall classify the final product under 210690 and shall pay total tax @ 5% (CGST @ 2.5% & SGST @ 2.5%). Further, it is requested by the applicant to clarify following issues : (a) What shall be the present applicable CSGST & SGST Tax rate on their final product i.e. "Namkeen" duly packed & sealed in printed pouches (unit container) as detailed above? (b) Whether their proposed plan to sell the said final product on payment of tax @ 5% is proper/ legal or not? 10. Now, coming to the first question rais....
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....ble claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]", were substituted. Therefore, for availing reduction in rate of the duty, the goods shall be other than those goods fulfilling the said conditions mentioned in (a) and (b). 12. The brand name, as defined under the said GST notification, includes any name, which may be name of the manufacturer as well, which may be seen as under :- "The phrase "registered brand name" means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, ....
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....cts packed in unit containers/ retail pouches are taxed at the rate of 12% GST (6% CGST + 6% SGST) under the said notification. To avail reduction in duty, if the manufacturer fulfills the condition of the Notification 28/2017-Central Tax (Rate), dated 22-9-2017 subject to the condition (a) as in the Annexure-I which is as follows :- For foregoing an actionable claim or enforceable right on a brand name- (a) 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 as defined in Explanation (ii)(a); Therefore, it is clear ....