Recent Judgements
The words “any proceeding” in the proviso to Section 98(2) of the CGST Act encompass within its fold the investigation proceedings launched by the DGGI under Section 70 of CGST Act: AAR
Case Name: M/s. V.L.Traders Appeal Number: GUJ/GAAR/R/49/2021 Date of Order: 27-08-2021 The applicant M/s. V. L. Traders approached Gujarat advance ruling authority for classification of papad of different sizes and shapes, and applicable rate on them. The applicant had declared that it has no proceedings pending with respect to subject questions raised in the application. The Advance Ruling Authority ruled that DGGI had initiated
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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October 8, 2021
