Impact of GST on Trade Mark Registration in India.
As per Notification no. 2/2017-Central Tax (Rate) dt. 28.06.2017, the Central Govt has exempted intra-state supplies of goods mentioned herein below from the whole of the Central tax lieved thereon. Therefore, in order to economise on GST, it is now all the more relevant to apply for trade mark registration.
Schedule I – 2.5% GST
| S.No. | Chapter/ Heading/ Sub-heading/ Tarrif item | Description of Goods |
| 11. | 0406 | Chena or paneer put up in unit container and bearing a registered brand name |
| 13. | 0409 | Natural honey, put up in unit container and bearing a registered brand name |
| 25 | 0713
|
Dried leguminous vegetables, shelled, whether or not skinned or split [put up in unit container and bearing a registered brand name]
|
| 46. | 1001 | Wheat and meslin put up in unit container and bearing a registered brand name |
| 47. | 1002 | Rye put up in unit container and bearing a registered brand name |
| 48. | 1003 | Barley put up in unit container and bearing a registered brand name |
| 49. | 1004 | Oats put up in unit container and bearing a registered brand name |
| 50. | 1005 | Maize (corn) put up in unit container and bearing a registered brand name |
| 51. | 1006 | Rice put up in unit container and bearing a registered brand name |
| 52. | 1007 | Grain sorghum put up in unit container and bearing a registered brand name |
| 53. | 1008 | Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and bearing a registered brand name |
| 54. | 1101 | Wheat or meslin flour put up in unit container and bearing a registered brand name. |
| 55. | 1102 | Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. put up in unit container and bearing a registered brand name |
| 56. | 1103 | Cereal groats, meal and pellets, including suji and dalia, put up in unit container and bearing a registered brand name |
| 58. | 1105 | Meal, powder, flakes, granules and pellets of potatoes put up in unit container and bearing a registered brand name |
| 59. | 1106 | Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, put up in unit container and bearing a registered brand name |
Schedule –II – 6% GST
| S.No. | Chapter/ Heading/ Sub-heading/ Tarrif item | Description of Goods |
| 49. | 2202 90 90 | Tender coconut water put up in unit container and bearing a registered brand name |