The GST Council, at its 21st meeting held recently in Hyderabad, has recommended that for 5% GST rate on cereals, pulses and flours etc. put in unit container and bearing a registered brand name:
Notifications giving effect to the council’s recommendations relating to changes in GST rates on goods and conditions appended thereto are proposed to be issued on September 22, 2017.
Regarding aforesaid recommendations of the council, these notifications, inter alia, 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: