If the applicant voluntarily forego their actionable claim or enforceable right on brand name on the final product namely “Namkeen” in the manner as prescribed under the Notification No. 01/2017-CT(Rate) dated 28.06.2017, the applicable rate of tax would be 5%.
Classification of goods— In the instant case, the applicant is engaged in manufacturing and supply of “Namkeen” duly sealed & packed in printed pouches containing the details of the manufacturer.
The applicant in his application has sought advance ruling on following questions-
1. What will be the applicable CGST & SGST Tax rate on the final product namely “Namkeen” in the circumstances after fulfilling the condition of affidavit for disclaimer, use of unregistered brand, name, symbol etc and use of such disclaimer in the final product?
2. What will be CSH/HSN Code alongwith applicable Tax rate of the final product namely “Extruded raw stick”?
The applicant in his application submitted that they manufacture and sell “Namkeen” duly sealed & packed in printed pouch containing the details of the manufacturer. Pack is the retail pack which is ultimately sold to the final consumer.
Held that— If the applicant voluntarily forego their actionable claim or enforceable right on brand name on the final product namely “Namkeen” in the manner as prescribed under the Notification No. 01/2017-CT(Rate) dated 28.06.2017, the applicable rate of Central Tax and State Tax would be 5%.
The CSH/HSN code of the Final Product namely “Extruded raw stick” is 21069099 attracting rate of tax @ 18%.
If the applicant voluntarily forego their actionable claim or enforceable right on brand name on the final product namely “Namkeen” in the manner as prescribed under the Notification No. 01/2017-CT(Rate) dated 28.06.2017, the applicable rate of tax would be 5%.
Classification of goods— In the instant case, the applicant is engaged in manufacturing and supply of “Namkeen” duly sealed & packed in printed pouches containing the details of the manufacturer.
The applicant in his application has sought advance ruling on following questions-
1. What will be the applicable CGST & SGST Tax rate on the final product namely “Namkeen” in the circumstances after fulfilling the condition of affidavit for disclaimer, use of unregistered brand, name, symbol etc and use of such disclaimer in the final product?
2. What will be CSH/HSN Code alongwith applicable Tax rate of the final product namely “Extruded raw stick”?
The applicant in his application submitted that they manufacture and sell “Namkeen” duly sealed & packed in printed pouch containing the details of the manufacturer. Pack is the retail pack which is ultimately sold to the final consumer.
Held that— If the applicant voluntarily forego their actionable claim or enforceable right on brand name on the final product namely “Namkeen” in the manner as prescribed under the Notification No. 01/2017-CT(Rate) dated 28.06.2017, the applicable rate of Central Tax and State Tax would be 5%.
The CSH/HSN code of the Final Product namely “Extruded raw stick” is 21069099 attracting rate of tax @ 18%.