GST: The midnight tryst with tax and trademarks

Tagging branded products with a levy while keeping non-registered brands out could be discriminatory

The single window tax regime intended to simplify processes under the Goods and Services Tax (GST) is facing many challenges in its interpretation and implementation. More significantly, transition to GST, despite adequate time given, appears to be in the midst of birthing angst. 

Serendipitous stories such as that of India Gate basmati rice and its exemption from GST have been taken as a silver lining in a not quite dark cloud by some, but set the alarm bells ringing amongst others. The issue at hand is simply this: The exemptions set out (under Notification No.2/2017 dated 28.06.2017 of the Ministry