Registered brand name under GST



clearly defines  registered brand name under GST




  1. The CGST rate on supply of certain goods, such as chena or paneer, natural honey, wheat, rice and other cereals, pulses, flour of cereals and pulses, other than those put up in unit container and bearing a registered brand name, is Nil. Supply of such goods, when put up in unit container and bearing a registered brand name attracts 2.5% CGST rate.


  1. Doubts are being raised as to the meaning of registered brand name. In this context, the Notification No.1/2017-Central Tax (Rate), dated 28.06.2017 [which notifies the CGST rates of intra-state supply of goods] and notification No.2/2017-Central Tax (Rate), dated 28.06.2017 [which exempts intra-state supply of the specified goods] clearly defines


“registered brand name” as brand name or trade name, which is registered under the Trade Marks Act, 1999. In this regard, section 2 (w) read with section 2 (t) of the Trade Marks Act, 1999 provide that a registered trade mark means a trade mark which is actually on the Register of Trade Marks and remaining in force.


  1. Thus, unless the brand name or trade name is actually on the Register of Trade Marks and is in force under the Trade Marks Act, 1999, the CGST rate of 5% will not be applicable on the supply of such goods.




Click here to know GST rate payable for goods or service

Click here to know GST exemption list of goods and service

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

How to get Export Order?

GST Registration Guidelines

Service Tariff Code for GST

What happens, if HAWB number marks wrongly

What happens, once Bill of Entry for Imports files?

What is ‘Combined Bill of Lading’

How to obtain a duplicate BL, if original bill of lading lost.

How to obtain GSP - Certificate of Origin?

How to obtain Phyto sanitary certificate. What is phytosanitary certification

How to obtain waiver on detention/ demurrage on imported goods/container from Shipping company/CFS

What is ‘Late BL release charges’

What is ATA carnet and how ATA carnet works?

What is Bank Guarantee to customs in Import

All about registration of GST in India, FAQ   

All types of contraceptives attract nil rate of GST

Applicable GST for Aluminium and products made of aluminium

Applicable GST on Aluminum and products under HSN Chapter 76

Applicable import duty after GST implantation


Application for registration under GST Act to obtain GSTIN


GST on Architect services in India


GST rate on arms and ammunition accessories payable in India


Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers