TaxTMI 
TaxTMI 
TaxTMI 
2025 (8) TMI 221
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....the outset, we would like to make it clear that the provisions of both the CGST Act and the OGST 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 provision under the OGST Act. 2.0 Submission of the Applicant 2.1 M/s. Eastern Zone Industries Pvt Ltd. [here-in-after referred to as "the Company/ Applicant"] is a private limited Company, having its registered office at Plot no-2273/2505(second floor), New Industrial Estate, Jagatpur, Cuttack, Odisha, 754021, is engaged in manufacturing and trading of agricultural products i.e. Rice and proposed to extend its business to include Wheat flour as well. 2.2 Presently, the company is paying GST as per below practice taking into consideration the effect of Notification No 06/2022-CT (R), dated 13.07.2022 (effective from 18.07.2022): i- Rice with brand/non brand upto 25 kg. on which GST is being paid @ 5%. ii- Rice with no brand above 25 kg. NIL rate of GST is being paid. 2.3 In view of aforesaid facts, the applicant seeks for an advance ruling Whether GST is applicable on the commodity (Ric....
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....rings were fixed on 03.06.2025 under due intimation to the applicant, the jurisdictional officer of State & Central GST (intimated through their respective Commissionerates along with a copy of the application and the written submission of the Applicant). The Applicant, through its representatives CA Bibek Kumar Halwai, appeared for personal hearing on dated 03.06.2024. He re-iterated the submissions already furnished in the application filed for advance ruling and requested to decide the issue accordingly. The representative from Revenue was not present on the date of personal hearing. Discussion & findings 4.0 We have gone through the advance ruling application, question on which advance ruling has been sought and the Applicant's interpretation of law and/or facts, as the case may be, in respect of the question asked. We observe that, the issue before us is squarely covered under Section 97(2) of the CGST Act, 2017 and therefore we admit the application for consideration. 4.1 On going through advance ruling application, it is observed that in Annexure A (Question on which advance ruling is required), applicant sought advance ruling on the question of "Classification of the tra....
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....tered brand name 48. 1003 Barley put up in unit container and bearing a registered brand name 49. 1004 Oats put up in unit container and bearing a registered brand name 50. 1005 Maize (corn) put up in unit container and bearing a registered brand name 51. 1006 Rice put up in unit container and bearing a registered brand name 52. 1007 Grain sorghum put up in unit container and bearing a registered brand name 53. 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and bearing a registered brand name 54. 1101 Wheat or meslin flour put up in unit container and bearing a registered brand name. The terms unit container and register brand name has been defined in the SI. No. (i) & (ii) of the explanation to the above Notification which is reproduced below: Explanation.- For the purposes of this notification,- The phrase "unit container" means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a predetermined quantity or number, which is indicated on such package. The phrase "registered brand name" means brand name or trade ....
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....nable 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 ANNEXURE]", shall be substituted; (ii) after S. No. 29 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "29A 0802 Walnuts, whether or not shelled" ; (iii) after S. No. 33 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "33A 0813 Tamarind, dried" ; The above Notification has also changed the definition of the term Brand Name which reads as : "(ii) (a) The phrase "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. (b) The phrase "registered brand name" means, - ....
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.... we have to refer Section 18 of LMA which provides as under: "18. Declarations on pre-packaged commodities. - - (1) No person shall manufacture, pack, sell, import, distribute, deliver, offer, expose or possess for sale any pre-packaged commodity unless such package is in such standard quantities or number and bears thereon such declarations and particulars in such manner as may be prescribed. (2) Any advertisement mentioning the retail sale price of a pre-packaged commodity shall contain a declaration as to the net quantity or number of the commodity contained in the package in such form and manner as may be prescribed. Thus, in order to manufacture or sell as pre-packaged commodity, declarations as per Rules prescribed is mandatory. For this, reference may be invited to Legal Metrology (Packaged Commodities) Rules, 2011 (hereinafter referred to as PC Rules) and corresponding Rule 3 of the said Rule which read as: 3. Applicability of the Chapter The provisions of this Chapter shall not apply to,- (a) packages of commodities containing quantity of more than 25 kg or 25 litre excluding cement and fertilizer sold in bags up to 50 kg; and (b) packaged commodities meant ....
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....to bear the declarations under the provisions of the Legal Metrology Act and the rules made thereunder. Clause (1) of section 2 of the Legal Metrology Act reads as below: (1) "pre-packaged commodity" means a commodity which without the purchaser being present is placed in a package of whatever nature, whether sealed or not, so that the product contained therein has a pre-determined quantity. Thus, supply of such specified commodity having the following two attributes would attract GST: (i) It is pre-packaged; and (ii) It is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder. However, if such specified commodities are supplied in a package that do not require declaration(s)/compliance(s) under the Legal Metrology Act, 2009 (1 of 2010), and the rules made thereunder, the same would not be treated as pre-packaged and labelled for the purposes of GST levy. In the context of food items (such as pulses, cereals like rice, wheat, flour etc), the supply of specified prepackaged food articles would fall within the purview of the definition of 'pre-packaged commodity' under the Legal Metrology Act, ....