VKJ Latest News Update

VKJ Law Offices of Vinay K. Jain Advocates & Solicitors

Brand guardian – Presence of company name on packages cannot be considered as ‘not’ bearing a brand name: AAR

2019-TIOL-253-AAR-GST

IN THE KERALA AUTHORITY FOR ADVANCE RULING
GOODS AND SERVICES TAX DEPARTMENT
TAX TOWER, THIRUVANANTHAPURAM

Advance Ruling No. KER/44/2019

Legal Name of the applicantM/s ABAD FISHERIES PVT LTD
GSTIN32AAFCA6821M1ZO
Address1st Floor, S-31, 40/1818-C15
Bayride Mall, Marine Drive, Ernakulam, Kerala – 682031
Advance Ruling sought forWhether frozen seafood sold in packages to institutional customers, without bearing the brand name, is eligible for exemption (NIL rate) under Notification No. 2/2017 (Central Tax Rate/Integrated Tax Rate/State Tax Rate) dtd. 28th June, 2017?
Date of Personal Hearing15.06.2019
Authorized RepresentativeMr. Naveen Raj Purohit

S Anilkumar, IRS (Member) & B S Thyagarajababu, B.Sc. LL.M, (Member)

Dated: June 21, 2019

GST – Supply of frozen seafood in packed unit containers under brand name to retail customers is not eligible for exemption/Nil rate under notification 2/2017-CTR and are taxable @5% GST – insofar as supply of frozen seafood in packages to institutional customers is concerned, although not having the brand name or trade name inscribed thereon, the same contains name of the company and contact details and which is a statutory requirement – presence of company name is sufficient to ensure that the product procured belongs to the ‘brand guardian’ and it cannot be considered as ‘not’ bearing a brand name, hence exemption is not available: AAR

Application disposed of

RULING

(See Full Text of Judgment : 2019-TIOL-253-AAR-GST)

Leave a Reply

Close Menu
%d bloggers like this: