Recent Judgements

30
Jun

Manufacturers name cannot be treated as Brand name.

In the recent GST Regime tax @ 5% have been imposed on many food items like Rice, Cereals, Daals, Flour, Besan etc. subject to the condition that they are sold in a unit container under a registered trademark.  In the GST Rate Notifications the definition of ‘Unit container’ and ‘Registered Trademark’ have been given as under:- “The phrase “unit container”

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