If the product carries a brand name or trademark registered under trade marks act1999 , then we can call that particular item as a branded one. otherwise we can call it as unbranded item. Hope you could understand the difference.
If you sale unbranded flour, then no GST is levied. And if you sell it under a registered brand name/trade mark then 5% GST is leviable. Refer HSN CHAPTER 1105...
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