The government today said 5 per cent CGST (Central GST) will not apply to products that are not registered under the Trade Marks Act. Finance Ministry in a statement said CGST rate on supply of certain goods such as paneer, natural honey, wheat, rice and other cereals, pulses, flour of cereals and pulses is zero. However, supply of such goods, when put up in unit container and bearing a registered brand name would attract 2.5 per cent CGST. The clarification comes amid doubts being raised with regard to the meaning of registered brand name for the purpose of GST.
