AAAR : Removing brand names from packages sold at exclusive stores, doesn't entail 'unbranded' supply

Maharashtra Appellate Authority for Advance Ruling (AAAR) finds no infirmity in AAR order, holds that mere removal of registered brand name logos viz. ‘MORE’ and ‘Aditya Birla Retail’ from product packages while keeping the surrounding environment intact to take advantage of said brands, does not render the goods ‘unbranded’; Accordingly, benefit of GST exemption cannot be extended to appellant in terms of Notification No. 2/2017-Central Tax (Rate); Observes, ...