Mere mentioning name of Aditya Birla on Cereal packs to be construed as bearing brand name; GST leviable: AAR (Maharashtra)

Subject goods proposed to be sold by applicant (Aditya Birla) under Stream 1, i.e. goods processed and packed in house by applicant, where package of subject goods would merely have a declaration mentioning name and registered address of applicant as manufacturer, as per statutory requirement under subject statutory provisions cannot be considered as not bearing a brand name and accordingly it wil…