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brand

nitin khater (incometax department) (38 Points)

25 June 2017

definition of brand. and rate of gst on branded garments

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Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (178371 Points)
Replied 25 June 2017

Clause 43B(b) defines the term “Brand name or trade name”

“Brand name or trade name means, a brand name or a trade name, whether registered or not, that is to say, a name or a mark, such as an invented word or writing, or a symbol, monogram, logo, label, signature, which is used for the purpose of indicating, or so as to indicate a connection, in the course of trade, between a service and some other person using the name or mark with or without any indication of the identity of that person;”

Clause 43B(c) defines the term branded services:

“Branded services means services which are supplied by an electronic commerce operator under its own brand name or trade name, whether registered or not;”