The GSTAT Bench at Thane has dismissed Revenue department’s appeal filed against the appellate authority’s decision allowing exemption under Sl. No. 9 of Notification No. 02/2017-CT(R) to the assessee who was using manufacturer’s name on the packaging to comply with statutory requirements under Food Safety and Standards Act, 2006 and the Legal Metrology Act, 2009.
The Department in this case Commissioner v. Godrej Tyson Foods Limited [Order dated 22 July 2026] was of the view that such use of the name amounted to use of a brand name and thus the benefit of the exemption was not available.
Upholding the order impugned before it, the Tribunal observed the following.
Compliance with a statutory mandate for traceability and safety does not equate to the use of a brand name.
Even for period from 18 July 2022, when exemption entry was amended to tax ‘pre-packaged and labelled’ goods, assessee’s supplies to institutional consumers were not covered as pre-packaged commodities for retail sale, according to Rule 3 of the Legal Metrology (Packaged Commodities) Rules, 2011.
Use of brand name on the invoices would not make goods branded. Conditions in notification were satisfied as goods did not bear brand name.
Assessee was represented by Lakshmikumaran & Sridharan Attorneys here.
