Where exempted goods(agricultural produces) are procured by society from farmers and sold outside to help the farmers, whether this will be considered as branding as per GST and chargeable to GST?
27 November 2020
Meaning of brand name under GST- "brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person, and which is registered under the Trade Marks Act, 1999." So unless the sold packages contain the brand name of the cooperative society it can not be called branded product.
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