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The requirement of the brand name being registered is no longer necessary for imposing tax, liability to pay tax will also be on goods bearing a brand name on which an actionable claim or enforceable right in a court of law is available

GST on sale of rice supplied in marked packages with registered trademark – The petitioner challenged an order in original dated 03.07.2020 as well as an order dated 27.01.2021 passed by the Appellate authority. Since the Tribunal is not yet constituted the petitioner has filed the present petition to challenge the order in original and order in Appeal. The petitioner company engaged in manufacturing, packaging and supply of Non-Basmati rice. The department issued a SCN on 12.03.2019 on the ground that the petitioner was selling packaged marked rice with registered trademark and the same after 22.09.2017 was subject to GST. The adjudicating authority passed a detailed speaking order under which he held that the petitioner was liable to pay GST on sale of rice which was supplied in marked packages with registered trademark and which sale took place after 22.09.2017. The appellate authority rejected the appeal. The counsel for the petitioner submitted that the petitioner was not supplying branded packaged rice and therefore, the supply of the petitioner was exempt from GST levies. The court observed that there is no error in the orders as the conclusions are based on assessment of materials on record. Held that:- The Hon’ble High Court dismissed the petition.
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