Aditya Birla Retail Ltd., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- March 23, 2018
- Type:
- Advance Ruling
- Members:
- B.V. BORHADE AND PANKAJ KUMAR
Subject
Name of the applicant appearing on unit containers can be construed as bearing a brand name. Applicant will not be eligible for exemption from GST
Summary
The applicant is supplying goods wherein the package of the subject goods would merely have a declaration mentioning the name and registered address of the Applicant as the manufacturer, as per the statutory requirement under Subject Statutory Provis…
Judgement
In this regard, it is to be noted that for any name to qualify as a brand name, it must be used in relation to specified goods indicating a connection in the course of trade between the said goods and the person, with or without indicating the identity of such person. In other words, the use of the name should be to associate specified goods with the person, in a manner that the customer would ide…