GST Tip – 258

As per Notification No.2/2017-Central Tax (Rate) exemption is available only if the products are not put up in “other than those put up in unit container and bearing a registered brand name”. This means that the products should not be pre-packed and have registered trademark on the packaging under Trademarks Act 1999.

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GST Tip – 257

As per Notification No.2/2017-Central Tax (Rate), 149 items are exempted from the CGST on the recommendation of the GST Council which are of public interest.  The same can be accessed from here – http://india-gst.in/wp-content/uploads/2017/06/Rate-2-2017.pdf