Rice put up in containers with brand name: – GST @ 5% will be levied (Notification No-27/2017 CT (R), dated: – 22/9/2017).
As per Notification No. 27/2017 CT(R), dated:22/09/2017, brand name means brand name or trade name, that is to say, a name or 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.
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