SC: ‘Abandonment of Service is Not Voluntary Retirement’, Denying SBI Clerk Pension Benefits  ||  Supreme Court: Stranger Affected by an Interim Order is Entitled to be Impleaded in Writ Proceedings  ||  Supreme Court: Courts Cannot Replace an Authority’s Discretion, and Sets Aside Direction to Governor  ||  SC: Title Suit Hit by Constructive Res Judicata if Omitted in Prior Injunction Suit Disputing Title  ||  SC Clarifies Whether a Co-Operative Society Can Act as a Resolution Applicant under the IBC  ||  Chhattisgarh High Court: Innocent Litigants Should Not be Penalized For Lapses by Their Lawyers  ||  Delhi High Court: Marriage With the Victim Cannot Absolve an Accused of Rape under POCSO  ||  J&K&L HC: Acquisition Lapses if 80% Compensation is Unpaid Before Possession under Section 17A  ||  Delhi HC: Policy Number is Not Mandatory For LIC Details under RTI, But Basic Details are Required  ||  SC: Courts Must Curb Unlicensed Money Lenders; Probes Need Not Wait For New Law    

Notification regarding GST rate for branded cereal, pulses and flour- (Press Information Bureau) (20 Sep 2017)

MANU/PIBU/1186/2017

Indirect Taxation

The GST Council, in its 21st meeting held on 9th September, 2017 at Hyderabad has, interalia, recommended that for 5% GST rate on cereals, pulses and flours etc. put up in unit container and bearing a registered brand name:

a) A brand registered as on 15.05.2017 shall be deemed to be a registered brand for the purposes of levy of 5% GST, irrespective of whether or not such brand is subsequently deregistered.

b) A brand registered as on 15.05.2017 under the Copyright Act, 1957 shall also be treated as a registered brand for the purposes of levy of 5% GST.

c) A brand registered as on 15.05.2017 under any law for the time being in force in any other country shall also be deemed to be a registered brand for the purposes of levy of 5% GST. d) A mark or name in respect of which actionable claim is available shall be deemed to be a registered brand name for the purposes of levy of 5% GST.

2. Notifications giving effect to the Council's recommendations relating to changes in GST rates on goods and conditions appended thereto are proposed to be issued on 22nd September, 2017.

3. Regarding aforesaid recommendations of the Council, these notifications, interalia, provide that 5% GST will apply if on brand name [as defined in the notification] an actionable claim or enforceable right in court of law is available. In this context, these notifications also provide that this 5% GST will, however, not apply if the person concerned voluntarily foregoes any actionable claim or enforceable right on such brand name, subject to the conditions that he:

a) files an affidavit to the effect that he is voluntarily foregoing his actionable claim or enforceable right on such brand name with the jurisdictional Commissioner of Central Tax or State Tax, or the jurisdictional officer of Union Territory Tax, as the case may be, and

b) prints in indelible ink, both in English and local language on each such unit container, that in respect of brand name printed on the unit containers he has voluntarily foregone his actionable claim or enforceable right.

Tags : GST RATE   RECOMMENDATION   BRANDED CEREAL  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved