GST applicability on Brand/ logo usage by group companies - Goods and Services Tax - GST

I. As per SCHEDULE-1 (Section-7) ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION: 2. Supply of goods or services or both between related persons or between distinct persons as specified in Section 25 , when made in the course or furtherance of business : II. To allow the use of brand name/ usage of logo to another person (related party/ distinct person) is supply of service. Query: 1. Whether GST is applicable on use of brand name/ logo by distinct person/ related party? 2. How to decide the valuation (as market value is not readily available)? (further in case, the receipient (distinct person/ related party) is not eligible to take ITC (builder) then the 2nd proviso to rule 28 will not useful.) 3. Whether, in case no valuation can be decided, the valuation mechanism fails and hence no gst? Regards