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ARTICLE · 20 JULY 2018

Likely Preference: Tax Exemption Or Trademark Protection?

S.S. Rana & Co.
S.S. Rana & Co.
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S.S. Rana & Co.

S.S. Rana & Co.

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The Goods and Service tax regime covered different aspects of trade and commerce under its ambit and the intellectual property regime is no exception to it.

IndiaIntellectual Property
S.S. Rana & Co. Advocates
S.S. Rana & Co. Advocates
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 The Goods and Service tax regime covered different aspects of trade and commerce under its ambit and the intellectual property regime is no exception to it. Through a notification issued on June 28, 2017, the Central Government fixed a 5 per cent Goods and Services Tax (GST) rate on food items packaged in unit containers and bearing registered brand names.1 On July 5, 2017, the Ministry of Finance issued a clarification addressing the confusion about the phrase "registered brand names". It stated that,

"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, CGST rate of 5% will not be applicable on the supply of such goods"2

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