Sri Balaji Rice Mill ., In re
Date: September 23, 2019
Subject Matter
Manufacturers of rice, selling under deregistered brand name, are eligible for exemption of GST after foregoing voluntarily their actionable claim or enforceable right on such brand name
Summary
a. As a manufacturer of rice, can the applicant sell Rice under Registered Brand with 5% GST and also in Unregistered Brand with affidavit & disclaimer under GST exempted category? The manufacturers of rice who sells rice under Registered Brand n…
1. M/s. Sri Balaji Rice Mill, Door No. 125/F, Ward No.5, Bengaluru Road, Ballari (Bellary), Karnataka – 583 101, having GSTIN number 29AAQFS4802E1ZO, have filed an application for Advance Ruling under Section 97 of CGST Act,2017 KGST Act 2017 read with Rule 104 of CGST Rules 2017 86 KGST Rules 2017, in form GST ARA-01, discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Ac…