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TMI Blog2021 (1) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... c bags without sealing of packet, which do not indicate any information related to weight, would tantamount to being as a product not put up in a unit container for the purpose of Notifications No. 1/2017 and 2/2017-Central Tax-(Rate) both dated 28th June, 2017. Whether such supply is covered by the expression, bearing a registered brand name or bearing a brand name on which an actionable claim or enforceable right in a court of law is available , as per the notifications mentioned? - HELD THAT:- Admittedly, the brand name of the applicant is already registered under the specified Act, as they are regularly discharging tax on paneer supplied in aunit container and bearing a registered brand name of the applicant thereon, under GST - Even though, if their brand name is not registered but on such brand name on which an actionable claim or enforceable right in a court of law is available. In such situation, second condition of the notifications cited, also hold to be satisfied. Whether the said package bearing the details like name of manufacturer and branches or others, as required by FSSAI or other relevant Acts thereon, can be considered as not bearing a registered bra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in unit container i.e. vacuum pouch (with Brand Name) and also in loose form/in plastic bags without sealing of packet/in loose carry bags and bearing details like name of manufacturer or branches or others as required by the Food Safety and Standards Act, 2006(FSSAI) or other relevant Acts, to consumers. 3. In view of above backdrops, the applicant raised Question, as below: Whether the benefit of exemption of GST at 0% is applicable for the invoices raised to the end use users in case of selling of paneer in loose form without sealing of packet/in loose carry bags and bearing details like name of manufacturer and branches or others as required by FSSAI or other relevant Acts? 4. Statement containing the applicant s interpretation of law and/or facts, as the case may be, in respect of aforesaid question(s): 4.1 The applicant submitted that vide Notification No.1/2017-CT (Rate)dated 28thJune, 2017 following conditions were prescribed for taxability of goods like Chena or Paneer etc. @5% GST: I. Put up in unit container and II. Bearing a registered brand name. 4.2 However, Notification No.2/2017-Central Tax (Rate) dated 28.06.2017 through entry n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have to be interpreted considering rationale of the provision and it must be interpreted in duh way so that effect is given to both the provisions as much. 5. At the time of personal hearing held through Video Conferencing on 18.06.2020, the Authorised Representative of the applicant, Shri Alap Shah reiterated the facts as stated in the Application. DISCUSSION FINDINGS: 6. We have considered the submissions made by the applicant in their application for advance ruling as well as at the time of personal hearing. We also considered the question/issue on which advance rulings have been sought for by the applicant, relevant facts having bearing on the questions/ issues raised and the applicant s understanding/interpretation of law in respect of the issue. We also considered the issue involved, on which advance ruling is sought by the applicant, relevant facts the applicant s interpretation of law. At the outset, we would like to state that the provisions of both the CGST Act and the GGST 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 referen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g such name or mark with or without any indication of the identity of that person. (b) The phrase registered brand name means,- (i) a brand registered as on the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered; (ii) a brand registered as on the 15th May 2017 under the Copyright Act, 1957(14 of 1957; (iii) a brand registered as on the 15th May 2017 under any law for the time being in force in any other country. II. Notification No. 2/2017 Central Tax (Rate) dated 28thJune, 2017, as amended by Notification No. 28/2017-Central Tax (Rate) dated 22nd September, 2017: Schedule Sl.No. Chapter/Heading/Sub-heading/ Tariff heading Description of services Applicable tax rate 27 0406 Chena or paneer, other than put up in unit container and (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and name has been voluntarily forgone, subject to the conditions as in the ANNEXURE. 12. Hence, from 22nd September 2017 onwards, where goods, as prescribed in the schedule, put up in unit container and bearing a registered brand name or even if brand name is not registered but on which an actionable claim or enforceable right in a court of law is available, are taxable at the rate specified. Thus, following two conditions are required to be fulfilled for taxability of goods like Chena or Paneer etc. @5% GST under said Notification: I. Put up in unit container and II. bearing a registered brand name or bearing a brand name on which an actionable claim or enforceable right in a court of law is available. 13. Now, we examine the first condition whether such supply is covered by the expressions unit container as defined in the notifications mentioned. The expression unit container as defined in the notifications is below: Explanation - For the purpose of this schedule (Notification No. 1/2017 and 2/2017-Central Tax-(Rate) both dated 28th June, 2017 as amended): The phrase unit container means a package, whether large or small (for example, tin, c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as required by FSSAI or other relevant Acts thereon, can be considered as not bearing a registered brand name or bearing a brand name on which an actionable claim or enforceable right in a court of law is available and, hence, eligible for exemption from payment of GST? 14.3.1 In this regard, we note that in terms of section 18 of the Food Safety and Standards Act, 2006, no person shall manufacture, distribute, sell or expose for sale or dispatch or deliver to any agent or broker for the purpose of sale, any packaged food products which are not marked and labelled in the manner as may be specified by regulations. Further, Rule 6 of the Food Safety and Standards (Packaging and Labelling) Regulations, 2011, in turn mandates provision of details of the manufacturer of the product on the food package. 14.3.2 We find that in case of brand names, which are not covered under definition of registered brand name , even a brand name on which an actionable claim or enforceable right in a court of law is available, shall be considered as brand name for the purpose of taxability of product in question, in terms of Notification No. 01/2017-Central Tax (Rate) date 28th June, 2017, as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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