TaxTMI 
TaxTMI 
2019 (1) TMI 1855
X X X X Extracts X X X X
X X X X Extracts X X X X
....llsbury, Betty Crocker, Parampara. Haagen Dazs, etc, 3. The applicant has submitted application for Advance Ruling dated 29-10-2018 enclosing duly filled Form ARA-01 (the application form for Advance Ruling) along with annexures and attachment. 4. The applicant in his application sought clarification and Advance Ruling as follows - (i) The use of the name of the applicant i.e. 'General Mills India Pvt. Ltd. on the packaging for supply of products by the applicant solely for the limited purpose of complying with the mandatory requirement under Chapter 2 of FSSAI Regulations and not for the purpose/with the intention of indicating a connection in the course of trade between the products and the appl....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 3-1-2019. Mr. Aslam, Manager Taxation and Mr. Amar Nanda, C.A. & Consultant SRBC & Associates LLP Authorized representatives on behalf of applicant appeared for hearing on the date of personal hearing. Mr. Shalab Bindal, Inspector, Div-IV, CGST, Ghaziabad appeared on behalf of Department during the personal hearing. They submitted/intended/stated :- That they had already submitted their views in their letter dated 29-10-2018 and would like to reiterate the same. Discussion and finding 7. We have gone through the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....earing a brand name on which an actionable claim or enforceable right in a Court of law is available' in terms of S. No. 73 of the Amended Exemption Notification, then the applicant is eligible to voluntarily forego the enforceable right to such brand name (i.e. the expression 'General Mills India Pvt. Ltd.'), in the manner as prescribed under the Amended Exemption Notification and claim exemption from payment of GST on supply of products under said S. No. 73 of Amended Exemption Notification. 8. It is to note that the applicant is engaged in procuring wheat from local vendors located in the States of Uttar Pradesh and Madhya Pradesh. Subsequently, the applicant undertakes supply of wheat to its job worker located in the States of Utt....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ailers etc. or to various businesses. The applicant is packing their product which are classifiable as Wheat or Meslin flour in unit containers using the name of the applicant i.e. M/s. General Mills India Pvt. Ltd. 9. The Notification No. 2/2017-Central Tax (Rate), dated 28th June, 2017 (and corresponding notifications under SGST Acts and IGST Act) is the central point of discussion here. The said notifications exempt various goods and services from the payment of duty. Vide Notification No. 28/2017-Central Tax (Rate), dated 22-9-2017 the words "other than those put up in unit container and bearing a registered brand name", the words, brackets and letters "other than those put up in unit container and, - (a) bearing a registered br....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... since branded goods carry value addition which is intended to be taxed. 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, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person, and which is registered under the Trade Marks Act, 1999. It is common know....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nding notification issued under the UPGST Act, 2017. 12. Now, coming to the second point raised by the applicant that, if the applicant voluntarily forego the enforceable right to such brand name (i.e. the expression 'General Mills India Pvt. Ltd.'), in the manner as prescribed under the Amended Exemption Notification and claim exemption from payment of GST on supply of products under said S. No. 73 of Amended Exemption notification, the applicant will be eligible for exemption under the said notification. In the instant case, the applicant is packing their product in unit containers with the name 'General Mills India Pvt. Ltd.' on the packaging for supply of products. Since, Wheat or Meslin flour packed in unit containers are exempt....