2026-VIL-42-GSTAT-THN
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  2. 2026-VIL-42-GSTAT-THN

SGST Tribunal

GST - Meaning of ‘Brand Name’ - Printing of Manufacturer's Name for Statutory Compliance – Appellant-Dept contended that respondent-assessee, engaged in the supply of frozen poultry and ready-to-cook products, is not eligible for exemption under Sl. No. 9 of Notification No. 02/2017-CT(R) dated 28.06.2017 as it continued to print its corporate name and address on the packaging of unit containers, which in the opinion of the Dept constituted the use of a brand name - Respondent had removed the specific brand logos from the packaging for institutional supplies but retained the corporate name and address as mandated by the Food Safety and Standards (Labelling and Display) Regulations, 2020 and the Legal Metrology Act, 2009 - Whether the printing of the manufacturer's corporate name and address on the packaging to comply with statutory requirements constitutes the use of a brand name within the meaning of the exemption notification - HELD - The requirement to print the manufacturer's name and address on the packaging is a statutory obligation under the Food Safety and Standards Labelling and Display Regulations, 2020 and the Legal Metrology Act, 2009. Compliance with a statutory mandate for traceability and safety does not equate to the use of a brand name intended to indicate a commercial connection in the course of trade to enhance the product's value - The markings was made under the compulsion of law are for identification and control by Governmental agencies and do not constitute a brand name. The mandatory declaration of a manufacturer's name under statutory requirement does not render a unit container branded - As regard the contention of the revenue that the invoice of the goods bears the brand name, it is clear that as per the terms of the exemption it is the goods which should be affixed with the brand name. Since the goods do not bear the brand name, the condition of the notification stood satisfied, merely because the invoice bears the brand name would not render the goods as branded goods - The cessation of the use of the brand name on the packaging while continuing to print the company's name for statutory compliance does not amount to affixing a brand name, and the goods supplied are eligible for exemption under Notification No. 02/2017-CT(Rate) dated 28.06.2017 - The demand for tax, interest, and penalty cannot be sustained. The impugned Order-in-Appeal is upheld and the Revenue’s appeals are dismissed - Exemption to Pre-packaged and Labelled Commodities intended for institutional consumers - Institutional Supplies and Exemption under GST – HELD - Even for the period post 18.07.22, as regards “pre-packaged and labelled" goods, in terms of Rule 3 of the Legal Metrology (Packaged Commodities) Rules, 2011, packages intended for institutional consumers do not qualify as pre-packaged commodities meant for retail sale. The Revenue has not brought forth sufficient evidence or grounds to counter this legal position regarding institutional supplies - Binding nature of order of the Advance Ruling Authority – HELD - The adjudicating authority has heavily relied upon some orders of Advance ruling authorities. Firstly, the said order is applicable only to the party in the order, and secondly, the order of the Advance Ruling Authority is not binding on the Tribunal. Hence the said orders of the AAR, relied upon by the revenue are not of any help to the revenue.
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