Rate of Tax — The Applicant is a manufacturer of Rice & its by-products and selling the same under the registered brand name ‘KITCHEN KING’ till 31st June 2017. Thereafter from 1st July, 2017 to 9th October, 2017, applicant sold rice both under registered brand ‘KITCHEN KING’ by charging GST @5% and also sold under unregistered brand ‘SBRM’s K KING’ with no GST. The Applicant sought Advance ruling on classification of goods and services in respect of manufacture and sale of rice. The Authority ruled out that the manufacturers of rice who sells rice under Registered Brand name are liable to GST @ 5% on such sale of rice. Those manufacturers who sells rice under unregistered Brand name foregoing their actionable claim or enforceable right on such brand name by filing an affidavit and printing disclaimer on unit container to that effect are exempted from GST. — Sri Balaji Rice Mill, In Re.. [2019] 16 TAXLOK.COM 133 (AAR-Karnataka)