Tag Archives: Brand name

No GST Exemption even if registered brand name logos is removed , keeping other things unchanged : MAHARASHTRA AAR

By CA Satbir Singh | August 17, 2018

The Appellant intends to revise the packaging of the subject goods and the manner in which the subject goods are put up for sale, to exclude from the packages the registered trademarks, namely ‘More trademarks’ and the ‘Aditya Birla’ logo. Appellant intends to make the following indicative declarations on the product package by using common/generic words- – The term ‘Value’ with… Read More »

Payment for Using brand name on beer is Royalty liable for TDS u/s 194J

By CA Satbir Singh | November 6, 2015

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“Trade discount scheme” would amount to Commission liable for deduction of tax at source u/s 194H of the Act. ? Held No Contractual payments made to M/s United Breweries Ltd, Bangalore and M/s Millenium Breweries Industries Ltd, Bangalore would amount to payment of Royalty liable for deduction u/s 194J of the Act, and not u/s 194C… Read More »

use of own name on goods does not make them branded

By CA Satbir Singh | July 25, 2015

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Use of own name on goods does not make them branded Where goods were cleared with superscription ‘manufactured and packed by SVS & Sons’ on packaging, said use of assessee’s own name on goods does not make those goods ‘branded’; said goods can be regarded as cleared without any brand name and eligible for exemption… Read More »