When goods bearing brand name of others, are manufactured, in this cases Exemption is not available

(Brand name means any mark, symbol, monogram, label, signature or inventor word. This may or may not be registered)

 

Exception

There are certain goods which bear the brand names of others, still exemption is available

For example

  • Goods manufactured in rural area
  • Packing material
  • In case of stationary items like account books/registers/writing pads

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.