The use of the name of the applicant i.e. 'General Mills India Pvt. Ltd.' on the packaging for supply of products solely for the limited purpose would be construed as 'brand name'. if the applicant voluntarily forego the enforceable right to such brand name in that case applicant will be exempted from the tax.
Classification of goods— The applicant is engaged in the manufacture and sale of various types of food products including Atta, Wheat flour, Meslin flour, Maida, Cake mixes, Ready to eat products, etc. The key brands of General Mills include Pillsbury, Betty Crocker, Parampara. Haagen Dazs, etc.
We observe that the question sought by the applicant to decide before us are :-
(i) The use of the name of the applicant i.e. 'General Mills India Pvt. Ltd. on the packaging for supply of products by the applicant solely for the limited purpose of complying with the mandatory requirement under Chapter 2 of FSSAI Regulations and not for the purpose/with the intention of indicating a connection in the course of trade between the products and the applicant, does not amount to 'bearing a registered brand name' or 'bearing a brand name on which an actionable claim or enforceable right in a Court of law is available' in terms of S. No. 73 of the Amended Exemption Notification.
(ii) Without prejudice to the above, assuming that use of the name of the applicant i.e. 'General mills india pvt. ltd.' on the packaging for supply of products by the applicant solely for the limited purpose of complying with the mandatory requirement under Chapter 2 of FSSAI Regulations, amounts to 'bearing a registered brand name' or 'bearing a brand name on which an actionable claim or enforceable right in a Court of law is available' in terms of S. No. 73 of the Amended Exemption Notification, then the applicant is eligible to voluntarily forego the enforceable right to such brand name (i.e. the expression 'General mills india pvt. ltd.'), in the manner as prescribed under the Amended Exemption Notification and claim exemption from payment of GST on supply of products under said S. No. 73 of Amended Exemption Notification.
Held that— In respect of point (i) to the grounds of Appeal, we hold that the use of the name of the applicant i.e. 'General Mills India Pot. Ltd.' on the packaging for supply of products by the applicant solely for the limited purpose of complying with the mandatory requirement under Chapter 2 of FSSAI Regulations on the proposed packing, would be construed as 'brand name' for the purpose of Exemption notification.
In respect of point (ii) to the grounds of Appeal, we hold that if the applicant voluntarily forego the enforceable right to such brand name subject to fulfillment of the conditions in Annexure-I of the Notification No. 28/2017-Central Tax (Rate), dated 22-9-2017, in that case applicant will be exempted from the tax.
The use of the name of the applicant i.e. 'General Mills India Pvt. Ltd.' on the packaging for supply of products solely for the limited purpose would be construed as 'brand name'. if the applicant voluntarily forego the enforceable right to such brand name in that case applicant will be exempted from the tax.
Classification of goods— The applicant is engaged in the manufacture and sale of various types of food products including Atta, Wheat flour, Meslin flour, Maida, Cake mixes, Ready to eat products, etc. The key brands of General Mills include Pillsbury, Betty Crocker, Parampara. Haagen Dazs, etc.
We observe that the question sought by the applicant to decide before us are :-
(i) The use of the name of the applicant i.e. 'General Mills India Pvt. Ltd. on the packaging for supply of products by the applicant solely for the limited purpose of complying with the mandatory requirement under Chapter 2 of FSSAI Regulations and not for the purpose/with the intention of indicating a connection in the course of trade between the products and the applicant, does not amount to 'bearing a registered brand name' or 'bearing a brand name on which an actionable claim or enforceable right in a Court of law is available' in terms of S. No. 73 of the Amended Exemption Notification.
(ii) Without prejudice to the above, assuming that use of the name of the applicant i.e. 'General mills india pvt. ltd.' on the packaging for supply of products by the applicant solely for the limited purpose of complying with the mandatory requirement under Chapter 2 of FSSAI Regulations, amounts to 'bearing a registered brand name' or 'bearing a brand name on which an actionable claim or enforceable right in a Court of law is available' in terms of S. No. 73 of the Amended Exemption Notification, then the applicant is eligible to voluntarily forego the enforceable right to such brand name (i.e. the expression 'General mills india pvt. ltd.'), in the manner as prescribed under the Amended Exemption Notification and claim exemption from payment of GST on supply of products under said S. No. 73 of Amended Exemption Notification.
Held that— In respect of point (i) to the grounds of Appeal, we hold that the use of the name of the applicant i.e. 'General Mills India Pot. Ltd.' on the packaging for supply of products by the applicant solely for the limited purpose of complying with the mandatory requirement under Chapter 2 of FSSAI Regulations on the proposed packing, would be construed as 'brand name' for the purpose of Exemption notification.
In respect of point (ii) to the grounds of Appeal, we hold that if the applicant voluntarily forego the enforceable right to such brand name subject to fulfillment of the conditions in Annexure-I of the Notification No. 28/2017-Central Tax (Rate), dated 22-9-2017, in that case applicant will be exempted from the tax.