The GST Council in its 21 meeting held on 9 Sep 2017 at Hyderabad has interalia recommended that for 5% GST rate on Cereals, Pluses and Flours etc. put up in unit container and bearing a registered brand name :
a) A brand registered as on 15.05.17 under the Trademarks Act, 1999 shall be deemed to be registered brand for the purposes of the levy of 5% GST, irrespective of whether or not such brand is subsequently deregistered
b) A brand is registered as on 15.05.17 under Copyright Act, 1957 shall also be treated as a registered brand for the purpose of levy of 5% GST.
c) A brand is registered as on 15.05.17 under any law for the time being in force shall also be deemed to be registered brand for the purpose of levy of 5% GST.
d) A mark or name in respect of which actionable claim is available shall be deemed to be registered brand for the purpose of levy of 5% GST.
Notification Nos. 27/2017 central tax(rate), 27/2017 integrated tax(rate), 27/2017 union territory tax(rate), 28/2017 central tax(rate), 28/2017 integrated tax(rate), 28/2017 union territory tax(rate), giving effect to the Council's recommendations relating to the changes in GST rates on goods and conditions appended thereto have been issued on 22 Sep 2017. Regarding aforesaid recommendations of the Council, these notifications, interalia, provide that 5% GST will apply if on brand name [as defined in the notification] an actionable claim or enforceable right in court of law is available In this context, these notifications also provide that this 5% GST will, however, not apply if the person concerned voluntarily foregoes any actionable claim or enforceable right on such brand name, subject to the conditions that he: a) files an affidavit to the effect that he is voluntarily foregoing his actionable claim or enforceable right on such brand name with the jurisdictional Commissioner of Central Tax or State Tax, or the jurisdictional officer of Union Territory Tax, as the case may be, and
b) prints in indelible ink both in English and local language on each such unit container, that in respect of brand name printed on the unit containers he has voluntarily foregone his actionable claim or enforceable right. 4. The above mentioned notifications are effective from 22nd September, 2017.
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