5% GST only on branded cereals registered with the Register of Trade Marks, says Finance Ministry
5% GST only on branded cereals registered with the Register of Trade Marks, says Finance Ministry

The five per cent Goods and Services Tax (GST) rate will apply only on those branded cereals which are registered with the Register of Trade Marks, while others will remain exempted, the Finance Ministry said.

The government clarification comes as doubts were being raised over the meaning of registered brand name.

The ministry stated, "GST rate of five per cent will not be applicable on the supply of goods 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."

It said, "The Central GST (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."

It further added, "Supply of such goods, when put up in unit container and bearing a registered brand name attracts 2.5 per cent CGST rate."  

 

Stay on top – Get the daily news from Restaurant India in your inbox
Latest Updates