India Gate, the country largest selling rice brand, is exempt from paying goods and services tax (GST) because the company did not get the brand name registered under the Trade Marks Act 1999. This is to further clarify, declare and certify that India Gate, Indian Farm, Lotus and Unity brands are owned by KRBL Ltd but since they are not registered in Class 30 under Trade Marks Act, 1999. Hence NIL GST rate is applicable on it, KRBL Ltd, which sells India Gate packaged rice.