Tea Post Private Ltd ., In re

Date: July 3, 2020

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Sanjay Saxena, Mohit Agrawal
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Subject Matter

Right to use trademark, brand name etc classifiable under SAC '9983 96' attracting 18% GST

Classification

Summary

Question-1: Classification of any goods and services or both for which “Franchisee Fees” and “Royalty” received by the applicant under the  franchisee agreement from the franchisee for the right to use its trademark, bran…

The applicant is a Tea House Chain under the brand name and style of TEA POST , whereby they sell non-alcoholic beverages, snacks and merchandise items either directly or through outlets owned by them or by third party under the franchise agreement. 2. The applicant enters into a franchise agreement with third parties whereby the applicant gives right to use its trademark, brand name and other pro…

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