What to do if you have not got tax refund yet ?

What to do if you have not got tax refund yet ?

RDJ Consultants   October 22, 2019

What to do if you have not got tax refund yet ?

Are you wondering why you have not received your income tax refund yet despite having filed your income tax return (ITR) within the due date for assessment year (AY) 2019-20? There could be various reasons for the same. However, a common reason could be furnishing incorrect bank account details in the ITR form.

While tax refund was earlier issued either in the form of cheque or direct credit to bank accounts, the income tax department now credits tax refunds only in the form of direct credit in the bank accounts of taxpayers. Moreover, from this AY, these accounts need to be pre-validated and linked to the taxpayers’ permanent account number (PAN).

You are eligible to claim a refund if excess income tax has been deducted from your income during the year. This could happen in cases of multiple incomes or where tax is deducted at source (TDS). The income tax department does refund this excess tax paid, but you have to apply for it when filing your ITR for the relevant financial year.

Track the status

In case you have not received your refund yet, you first need to check the status of your refund. “About five to six years ago, one had to approach the assessing officer to find out the status of refunds. Now one can check it online within minutes," said Amit Maheshwari, partner, Ashok Maheshwary and Associates Llp, a chartered accountancy firm. Except in few cases, now most people get their refunds in a few months of filing returns, added Maheshwari.

You can track the status of your refund on www.incometaxindia.gov.in or www.tin-nsdl.com. Click on “Status of Tax Refunds" tab, enter your PAN and the AY for which you want to track the refund. If the refund has been processed, a message will pop up, stating the mode of payment, a reference number, status and date of refund.

However, if there is an issue because of which refund has not been issued or declined, the message will say so. For instance, if the message states “refund unpaid", it could be because the bank account details (account number or IFS Code) that you have submitted to the income tax department are wrong. In that case, check your bank account details you have mentioned in your ITR.

Bank account information

According to income tax rules, you are supposed to provide details of all the savings and current accounts held by you at any time in India during the previous year, while filing your returns. It is not mandatory to provide details of dormant accounts which have not been operational for more than three years. However, “if the income from all the bank accounts has been duly included though the details of the account itself may have been omitted, no penalty may be leviable in such cases," said Maheshwari.

If you have more than one bank account, you are required to indicate the account in which you would like to get your refund credited, irrespective of whether you have a refund or not. Bank details include the name of the bank, account number, and the 11-digit IFS Code of the bank or details of international bank account number (IBAN) in case you have a foreign bank account.

Taxpayers who filed returns for AY2019-20 were also required to ensure that the bank account chosen for the refund is pre-validated with the e-filing account and linked with their PAN.

Failure to provide any of the above mentioned details may result in the refund not getting credited.

Making correction

If you find you have made a mistake in providing your bank account details, you have the option to update it, before placing a request for re-issue of refunds.

Remember that you can update your bank account details only in case where your return has been processed and your refund was failed or not credited in your bank account because of an issue with your bank account details.

In such a case, you need to modify your account details and place a request for reissue of refund. It can be done online by logging into the e-filing portal, www.incometaxindiaefiling.gov.in, with your user ID and password. Next, go to “My Account" and then click on “Refund re-issue request". Follow the steps and enter the new bank account number or make a correction in the already mentioned bank details and submit the request.

Before doing so, make sure this account is linked with your PAN and is pre-validated. In order to link your bank account with PAN, you need to visit your bank’s branch with a copy of PAN. It is a simple process and does not take much time. Once you link your bank account with PAN, pre-validate the bank account through the income tax e-filing account. Log on to e-filing accounts, go to “profile setting" and choose which bank you want to pre-validate. You will need to provide information like bank name, bank account number, IFS Code, mobile and email ID to validate your bank account.

Once you update the bank account and place a request for reissue of refunds, it will most likely get credited to your account in a few days.

10 Reasons Why You Have Not Received Your Income Tax Refund

10 Reasons Why You Have Not Received Your Income Tax Refund

RDJ Consultants   October 09, 2019

10 Reasons Why You Have Not Received Your Income Tax Refund

Every taxpayer in India awaits the time when he/she gets the tax refund. The government of India proceeds the refunds after you have filed the tax returns. As per the IRS (Indian Revenue Service) norms, it generally takes about 21 working days to issue the refund after it is processed.

If you do not receive the refunds beyond the stipulated time, the delay could be because of various reasons. Before you hit the panic button, it advisable that you check your income tax refund status online. You can also call the check the status of your refund by calling the IRS hotline. Typically, the delay in the tax refund happens because of the following reasons:

1. Incorrect information

While filing your returns if you have committed any mistake or if the IRS finds a numerical error, it can significantly slow down the refund process. When an error is detected, the return is earmarked for review, which means that the IRS employee will personally go through the file and identify the mistake. This can extend the refund process by a few days or weeks.

2. Victim of tax fraud

While you check income tax refund status online, check if you have become a victim of tax fraud; your tax refund might be delayed because of identity theft. If someone else uses your social security number or if the tax prepare alters the direct deposit information, you can become the victim of a fraud and getting refund will be delayed until the situation is resolved.

3. Form 8379

If you have filed a joint tax return with your spouse and if all or a part of the tax refund was applied the spousal support debts, your own refund can be delayed. In such a case, you need to fill Form 8379 for injured spouse allocation. This process usually takes about 60 to 90 days to process.

4. Spousal demise

A common income tax refund enquiry is related to the death of a spouse. If your spouse was due for returns, but if they passed away before filing the tax refund, you would need to submit IRS Form 1310 (Statement of a Person Claiming Refund Due to a Deceased Taxpayer) to avoid delay in your refund.

5. Communication address not update

This is another common reason why several people experience a delay in receiving their tax refund. If the communication address provided is wrong, you need to update the same on the income tax website before you claim the refund back.

6. False Bank Account Information

Today, most people prefer getting their tax refund deposited directly into their bank account than getting the paper cheques as it takes longer to process the refunds. However, to ensure that you get online income tax refund without delay, you must enter the bank information correctly. Even a simple mistake like spelling error in the name or entering incorrect bank account number can delay the refund by a few weeks or even months.

7. The IT department needs additional information

If the IT department while assessing your tax refund claim finds that your claim for the refund is questionable, then they might request you to provide supporting documents to support the claim. In such cases, the refund on tax returns will be delayed until you provide the necessary documents.

8. Defective returns filed

Your income tax refund process can be delayed if the IT department treats your income tax returns file as a defective return. In case of delay of the tax refund, you can check income tax refund status online on the income tax website.

9. Amendments made to the returns file

In some cases, you may want to make changes in the tax returns after it is filed. The amendment may be necessary because you realised that made a spelling error or you have missed out on claiming a deduction. In such cases, the processing time can be extended by 12 to 16 weeks before the refund is initiated.

10. Refund adjusted with outstanding demand of the previous year

If your online income tax refund status shows, refund claim rejected it could because the refund tax refund for the current year would have been adjusted with the outstanding demand of the previous years.

So, now that you know the various reasons why tax refunds could be delayed, check your status online and take appropriate measures to claim the refund.

how to track income tax refund

How to track income tax refund status and get refund on time Income Tax Refund 2019

How to track income tax refund status and get refund on time Income Tax Refund 2019

RDJ Consultants   October 01, 2019

How to track income tax refund status and get refund on time Income Tax Refund 2019

A taxpayer is eligible to receive an income tax refund when excess taxes have been paid by him either through tax deduction on payments made to him or direct tax payments as advance or self assessment tax.

A taxpayer is eligible to receive an income tax refund when excess taxes have been paid by him either through tax deduction on payments made to him or direct tax payments as advance or self assessment tax. A refund may arise under various scenarios – lesser taxable income than earlier envisaged, additional deductions/ exemptions that may not have been projected earlier etc.

In recent times, the Income Tax Department (ITD) has implemented several measures to process refunds on an ‘auto’ mode though the CPC. The process is being streamlined and there has been focus towards further improvements to make refunds hassle-free for taxpayers. However, there could be several instances where an individual faces challenges in getting refunds.

It’s important to follow some simple steps to claim the refund of excess taxes paid:

The first step is to file income tax return for the AY and e-verify the same immediately. Once the tax return is filed and e-verified by the taxpayer, the return of income would be taken up for further processing by the ITD and an intimation would be sent intimating if the return is accepted as filed and the refund due for the year.

Tracking income tax refund status:

In case of delay in issue of refund or if the taxpayer has not received the refund claimed on the tax return within a reasonable period of time, he/she could check the status of the same by following any of the below options:

1. Taxpayer may visit https://tin.tin.nsdl.com/oltas/refundstatuslogin.html. The PAN number and the AY for which the refund is due needs to be filled and submitted to find out the refund status, or

2. Taxpayer may log in to his/her income tax account in the income tax portal and click on My accounts> Refund/Demand Status and enter the relevant AY for which refund status to be checked.

A taxpayer has to keep note of the following points while analysing the refund status:

1. Outstanding Income tax demands: The ITD, while processing the tax return, would check the details of outstanding tax demand pertaining to the taxpayer for any of the earlier years. In case of any outstanding tax demand reflecting against the taxpayer’s PAN, a communication would be sent to take necessary actions to get the tax demand nullified. If no action has been taken by the taxpayer on such tax demands, the refund due for the AY would be adjusted with the outstanding tax demands of earlier years. In order to minimise the time involved in refund processing by the ITD, it is advisable for the taxpayer to verify the outstanding tax demands for earlier years in advance and take necessary action without waiting for the communication to be received from ITD so that the refund can be issued quickly. This process is enabled by the ITD through the details made available year by year on the IT portal.

2. Pre-validation of bank account: As per the new process of refund issue, it is required for a taxpayer to pre-validate his/her bank account in his/her account in the income tax portal to get the refund amount directly credited to the designated bank account. Hence, the taxpayer has to ensure that pre-validation of bank account is completed at the time the return is filed or before the processing of the return by the CPC.

3. Transfer of return of income to Jurisdictional tax officer: Sometimes it so happens that the tax return filed for the year is transferred to the tax officer who has jurisdiction over the PAN of the taxpayer from CPC, Bengaluru for verification of claims made in the income tax return. In such cases, meeting of tax officer and follow-up on refund is required to speed up the refund issue process. It is vital to keep all details at hand to substantiate claims made in the return so that prompt action may be taken in response to queries raised by the officer.

4. Filing of grievance petition: A taxpayer can also file a Grievance Petition (GP) in his/her account on the income tax portal to seek resolution from CPC, Bengaluru or the jurisdictional tax officer (in case of transfer of return to jurisdictional tax officer) on the refund issue.

There are technical issues that are faced by taxpayers in certain cases, where the matter may need to be raised with the CPC for necessary action. For instance, in case of a foreign national who has repatriated to his home country, post validation of the bank account, a taxpayer is required to complete an online refund reissue request to receive the refund into a pre-validated India account. This process requires an e-verification either through Aadhaar OTP or Digital Signature. These options are not feasible in case of repatriated foreign nationals as they do not hold an Aadhaar card/India mobile number or DSC. Suitable solutions to address such challenges will need to be provided by the ITD.

A proactive approach by the taxpayer in filing tax returns on time and taking necessary actions, as mentioned above, would help in processing refunds on time.

How To File A Complaint In Consumer Court? Consumer Protection Matters

How To File A Complaint In Consumer Court? Consumer Protection Matters

RDJ Consultants   September 22, 2019

How To File A Complaint In Consumer Court?

Project delays, property frauds, defaults on agreement ― a home buyer would go through one of these things or more if he somehow ends up buying a project with a wrong developer. The lengthy trials in courts would only add insult to injury. Therefore, to make things easier, consumer courts have started accepting those real estate cases where the purchased good or services are even less than Rs 1 crore. You don't even need to hire a lawyer for filing a complaint in the consumer court.

So, what do you do?

Step 1

Send a notice to the construction company/ developer, before filing a formal complaint. It is important for the consumer to give notice to the opposite party regarding the deficiency in service or unfair practice. This is to see if the other party is willing to offer the compensation to make the good the loss suffered by the consumer. If the developer refuses or neglects the notice, the you can approach the consumer court.

Step 2

Submit a formal complaint under the Consumer Protection Act, 1986. You need not hire a lawyer for filing the suit. Fill this complaint form and submit it to the commission. On a plain paper, mention the details of the complainant and the opposite party. Otherwise, you can consult consumer grievance redressal forums which also help consumers in filing and forming petition at nominal charges. One such non-governmental organisation is International Consumer Rights Protection Council.

The consumer should file the complaint in the district forum which has under its jurisdiction the other party's residence or office of profit or the area where the project is located.

Step 3

You have to submit the fee through a demand draft. The consumer forum follows difference jurisdiction to entertain complaint:

• If the claim is for less than Rs 20 lakh, the District Consumer Disputes Redressal Forum will hear the plea.
• If the claim is for more than Rs 20 lakh but less than Rs 1 crore, the State Consumer Dispute Redressal Commission will entertain the complaint.
• If the claim is more than Rs 1 crore, the National Consumer Disputes Redressal Commission will attend to the plea.

Fee details

For district forums

Up to Rs 1 lakh: Rs 100

Between Rs 1-5 lakh:  Rs 200

Between Rs 5-10 lakh: Rs 400

Above Rs 10 lakh and up to Rs 20 lakh: Rs 500

For state forums

Above Rs 20 lakh but less than Rs 50 lakh: Rs 2,000

Above Rs 50 lakh and up to Rs 1 crore: Rs 4,000

For the National Commission

A standard amount of Rs 5,000

Types of defaults you can complain against

Sub-standard work

Construction without approvals

Construction on illegally acquired land

Fraud in booking

Change of land use, layout plan, structures with the approval of allottee

Hidden charges

Enhanced external development charges

Cancellation of the project

Forfeiture of the amount

Delay in delivering possession

Creation of third party interest

Not providing completion certificate

Consumer Protection Matters

A consumer is either an individual or a group of individuals who ultimately is/are the final users of the products or the services. Thus a consumer is the one who ultimately pays to consume such goods and services for personal use and not for manufacture or resale.

The Consumer Protection Act is a social welfare legislation, enacted as a result of widespread consumer protection movement.

RDJ Consultants makes the consumer know about their rights and represent them in case of breach of any of their rights which can be :-

• Education of the consumer
• Right to be heard
• Right of safety (for use of material)
• Right to Choose
• Right of Information (of material)
• Right to get redressal

The attorney helps the aggrieved file the petition in case of any

• Fault,
• Imperfection,
• Shortcoming or
• Inadequacy

In the Quality, Quantity, Potency, Purity or Standard of the product and Manner of Performance of product or service so purchased by the consumer from the market.

RDJ Consultants helps the consumer to approach the appropriate Consumer Dispute Redressal Agencies.

• The District Level court, known as District Forum or the District Consumer Disputes Redressal Forum is approached when the value involved is up to the tune of Rupees Two Million.
• The State Level court, known as State Commission or the State Consumer Disputes Redressal Forum is approached when the value involved is up to the tune of Rupees Ten Million.
• The National Level court, known as National Consumer Disputes Redressal Forum is approached when the value involved is to the tune of more than Rupees Ten Million.

Some of the nature of service and cases which we usually handle are as follows:

• Sending legal notice on behalf of consumer – Consumer protection is one of the most successful ways to deal with the sellers who do cheating, fraud, wrong commitment or deal in monopolistic nature and then don’t provide services or don’t listen to complains as committed. RDJ Consultnats handles such cases and help the consumer to resolve their cases. Though consumer forum does not have a very complicated procedure, but if the nature and severity of cases is such then you need a legal expert to handle your case and help you to get justice. RDJ Consultants dedicatedly helps its clients to get justice by contesting cases on behalf and helping them to get relief and justice which they deserve.
• Matter related to deficiency in-service – Most of the time we experience that at the time of selling a product the behavior of seller is very good, but when it comes to provide the services their behavior changes drastically and they even tend to speak to the customers in the manner they sold the product. Because of this, consumers usually face problems and to overcome such issues and problem of deficiency of service RDJ Consultants helps its clients to contest cases against those professionals, sellers or etc. and make sure that consumer gets justice and proper service which they deserve.
• Matters related to liability of seller – Most of the time we experience that at the time of selling a product the behavior of seller is very good, but when it comes to provide the services their behavior changes drastically and they even tend to speak to the customers in the manner they sold the product. Because of this, consumers usually face problems and to overcome such issues and problem RDJ Consultants helps its clients to contest cases against those sellers and make sure that consumer gets justice and proper service which they deserve.
• Matters related against seller and companies for providing adequate after sale service – Most of the time we experience that at the time of selling a product the behavior of seller and companies is very good, but when it comes to provide the services their behavior changes drastically and they even tend to speak to the customers in the manner they sold the product. Because of this, consumers usually face problems and to overcome such issues and problem of deficiency of service RDJ Consultants helps its clients to contest cases against those professionals, sellers or etc. and make sure that consumer gets justice and proper service which they deserve.
• Matter related to liability of seller selling products more than market retail price (MRP) – That as per section 18 (2) of the Legal Metrology (Packaged Commodities) Rules, 2011 clearly states that “No retail dealer or other person including manufacturer, packer, importer and wholesale dealer shall make any sale of any commodity in packed form at a price exceeding the retail sale price thereof.” Therefore, you the addresses have clearly violated section 18 (2) of the Legal Metrology (Packaged Commodities) Rules, 2011. Furthermore, as per Monopolies of Restrictive Trade Practices Act (MRTP) and as per Consumer Protection Act, 1986 it is unlawful to sell the products more the MRP. RDJ Consultants helps its clients to contest cases against those sellers who sell the products more than MRP.

Go the following tips and provisions of Consumer Protection Act.

1.The consumers must have a proof of having purchased the goods or availed of the services.

2.The consumer must ensure that all the relevant facts in support of his case are clearly and specifically stated in the complaint.

3.The complainant shall file the complaint in the district forum in whose jurisdiction the Opposite Party has is residing or working for gain or having any office or in whose jurisdiction the cause of action has arisen. The consumers should ensure that prescribed fee is paid through crossed Demand Draft / or Indian Postal Order.

4.The complaint is instituted in the proper forum within the period of two years from the date of cause of action.

5.The last para of the complaint should state in the Prayer Clause, the relief, compensation etc. sought from the Forum.

Be careful about the Consumer Forum where the case is to be filed.

Section 11 of Consumer Protection provides in this regards as follows. Jurisdiction of the District Forum.—

(1) Subject to the other provisions of this Act, the District Forum shall have jurisdiction to entertain complaints where the value of the goods or services and the compensation, if any, claimed ''does not exceed rupees twenty  lakhs.

(2) A complaint shall be instituted in a District Forum within the local limits of whose jurisdiction,—

(a) The opposite party or each of the opposite parties, where there are more than one, at the time of the institution of the complaint, actually and voluntarily resides or carries on business or has a branch office or personally works for gain, or

(b) Any of the opposite parties, where there are more than one, at the time of the institution of the complaint, actually and voluntarily resides, or carries on business or has a branch office, or personally works for gain, provided that in such case either the permission of the District Forum is given, or the opposite parties who do not reside, or carry on business or have a branch office, or personally work for gain, as the case may be, acquiesce in such institution

For More Details

What is TDS ? Applicability of TDS | What kind of transaction liable to TDS ?

What is TDS ? Applicability of TDS | What kind of transaction liable to TDS ?

RDJ Consultants   September 15, 2019

What is TDS ? 

TDS stands for tax deducted at source. As per the Income Tax Act, any company or person making a payment is required to deduct tax at source if the payment exceeds certain threshold limits. TDS has to be deducted at the rates prescribed by the tax department.

The company or person that makes the payment after deducting TDS is called a deductor and the company or person receiving the payment is called the deductee. It is the deductor’s responsibility to deduct TDS before making the payment and deposit the same with the government. TDS is deducted irrespective of the mode of payment–cash, cheque or credit–and is linked to the PAN of the deductor and deducted.

(As per the income tax act) TDS is deducted on the following types of payments:

Section - 192 Salaries

Section - 192(A) TDS on PF withdrawal
Section - 193 Interest on Securities
Section - 194 Dividends
Section - 194(A) Interest other than 'Interest on securities' 
Section - 194(B) Winning from lottery or crossword puzzle 
Section - 194(BB) Winning from horse race 
Section - 194(C) Payments to contractors and sub-contractors 
Section - 194(D) Insurance commission 
Section - 194(DA) Payment in respect of life insurance policy 
Section - 194(E) Payments to non-resident sportsmen or sports associations 
Section - 194(EE) Payments in respect of deposits under National Savings Scheme
Section - 194(F) Payments on account of repurchase of units by Mutual Fund or  Unit Trust of India 
Section - 194(G) Commission, price, etc. on sale of lottery tickets 
Section - 194(H) Commission or brokerage 
Section - 194(I) Rent 
Section - 194(IA) TDS on Sale of immovable property 
Section - 194(J) Fees for professional or technical services 
Section - 194(K) Income payable to a resident assessee in respect of units of a specified mutual fund or of the units of the Unit Trust of India 
Section - 194(LA) Payment of compensation on acquisition of certain immovable 
Section - 194(LB) Income by way of Interest from Infrastructure Debt fund 
Section - 194(LC) Income by way of interest from specified company payable to a non-resident 
Section - 194(LBA) Certain income from units of a business trust 
Section - 194(LBB) Income in respect of units of investment fund 
Section - 194(LBC) Income in respect of investment in securitization trust
Section - 194(LD) TDS on interest on bonds / government securities 
Section - 195 Other sums payable to a non-resident 
Section - 196(A) Income in respect of units of non-residents 
Section - 196(B) Payments in respect of units to an offshore fund 
Section - 196(C) Income from foreign currency bonds or shares of Indian 
Section - 196(D) Income of foreign institutional investors from securities 
Section - 206(CA) Collection at source from alcoholic liquor for human 
Section - 206(CB) Collection at source from timber obtained under forest lease 
Section - 206(CC) Collection at source from timber obtained by any mode other  than a forest lease 
Section - 206(CD) Collection at source from any other forest produce (not being tendu leaves) 
Section - 206(CE) Collection at source from any scrap 
Section - 206(CF) Collection at source from contractors or licensee or lease relating to parking lots 
Section - 206(CG) Collection at source from contractors or licensee or lease relating to toll plaza 
Section - 206(CH) Collection at source from contractors or licensee or lease relating to mine or quarry 
Section - 206(CI) Collection at source from tendu Leaves 
Section - 206(CJ) Collection at source from on sale of certain Minerals 
Section - 206(CK) Collection at source on cash case of Bullion and Jewellery 
Section - 206(CL) Collection at source on sale of Motor vehicle 
Section - 206(CM) Collection at source on sale in cash of any goods(other than bullion/jewelry) 
Section - 206(CN) Collection at source on providing of any services(other than Ch

However, individuals are not required to deduct TDS when they make rent payments or pay fees to professionals like lawyers and doctors.

TDS is one kind of advance tax. It is tax that is to be deposited with the government periodically and the onus of the doing the same on time lies with the deductor. For the deductee, the deducted TDS can be claimed in the form of a tax refund after they file their ITR.

What is TDS return?

A deductor has to deposit the deducted TDS to the government and the details of the same have to be filed in the form of a TDS return. A TDS return has to be filed quarterly. Different types of TDS deductions have to be filed using different TDS return forms.

Know Applicability and rates of TDS According to Section 

RDJ Consultants

Contact us +91 9711905747 / or email at: rdjconsultants1@gmail.com

What is a Trademark? Trademark Registration Process ?

What is a Trademark? Trademark Registration Process ?

RDJ Consultants   September 14, 2019

What is a Trademark?

A Trademark generally refers to a “brand” or “logo”.

A trademark is a unique symbol or word(s) used to represent a business or its products. Once registered, that same symbol or series of words cannot be used by any other organization, forever, as long as it remains in use and proper paperwork and fees are paid.

Unlike patents, which are granted for a period of 20 years, trademarks never end. Companies do need to apply for them and receive ownership confirmation with the U.S. Patent and Trademark Office in order to claim protection from copycats, however.

Over time, trademarks become synonymous with a company name, so that you don’t even need to see the name to recognize a particular business. Think of the apple shape with the bite taken out that Apple uses as its logo, the swoosh logo that Nike features on all of its products, or the golden arches McDonald’s registered decades ago.

The fact that we so easily associate symbols and words with companies and their brands is one of the biggest advantages of their use. When a customer sees a familiar logo or phrase, they have instant recognition, which can drive preference and, ultimately, sales.

Signs of a Trademark

To indicate that a trademark has been claimed companies use one of three symbols:

1. ™ - Using the trademark symbol after a logo or phrase alerts competitors that you have claimed this symbol or phrase as your own, but you don’t have to have even formally apply for it. 
2. ® - Only trademarks that have been officially granted by the Trademark office can use the ® symbol, which stands for registered trademark.
3. ℠ - Companies that sell services, not products, have the option to use the service mark logo, but most use the ™ instead for simplicity.

Benefits of Registration

Once a trademark has been granted, the owner receives three key benefits:

1.A notice of claim to any other businesses thinking of using the same symbol or word as its trademark

2.A legal presumption of ownership, which can help fend off would-be users

3.The exclusive right to use the claimed trademark

Protecting a Trademark

Although a trademark is issued for the life of a company or product, businesses do need to guard against phrases becoming generic. This typically happens over time when people use a company’s product name to mean all products or processes like it. Think Kleenex used for facial tissues, or Xerox for photocopying. To continue to claim that trademark, those companies need to notify people who misuse the term to stop.

trademark registration Process

How we help with Trademark Registration? A detailed Trademark application filing process

TRADEMARK SEARCH | Public Search

Govt.site

We help in your trademark search by conducting the search using trademark(™) director. We also conduct a detailed check on the trademark logo and brand name that you had selected to ensure that it is not yet registered under anybody else’s name. The trademark can be registered once it is found to be unique. In case your logo or brand name is already registered by someone else, we help you find ways to modify it so that your registration does not get cancelled.

CLASS SELECTION

While applying for registration, you need to apply it under the right classification of classes. We help you choose the right class under which you need to register. The trademark offers you the right to sell under a particular brand name within a certain sector in the economy. In total, there are about 45 sectors and each sector is named as a class. Goods and services are classified into 45 different classes by the Trademark Registry. Every logo or brand name has to be registered under the appropriate class. For example, the Class 28 includes products and services related to games, sports and toys. Hence, if you are planning to launch a new toy brand, you will have to apply under the Class 28.

PREPARING THE APPLICATION

After we ensure that your brand name or logo is unique and can be registered, we proceed with the application by preparing the authorization letter first. This gives us the right to make the trademark registration on your behalf. You can sign the letter and return it back to us. We further help you fill out the form and keep updating you about the proceedings until the registration process is complete.

Documents needed for Trademark Registration

An authorization letter that is duly signed by you allows us to file for trademark registration on behalf of you. After receiving the authorization letter, we start with the preparation of your documents, file the application online and also pay for it. Soon, you receive the confirmation of the application, and you will get the right to use the ™ symbol.

While filing for the trademark registration, the documents you need to provide are as follows:

Applicant’s name

Business type

Business objectives

Brand/logo/slogan name

Registration address

IDENTITY AND BUSINESS PROOFS

The trademark owner or the person who is authorized by the trademark owner needs to submit their identity proof. It can be your Aadhar card, driving license, passport, ration card or voter’s id.

USING LOGO WITH TAGLINE

If a trademark application is made for a tagline with only words there is no need of a logo. In cases where a logo is used, then it should be submitted in black and white format. The number of words in the logo should exactly be the same as mentioned in the application for a trademark.

FORM 48

On behalf of you, an attorney is authorized to file for the trademark application with the Trademark registrar. The trademark user affidavit should be submitted in case a claim for the previous trademark was made in the application.

Important things know about the online Trademark Registration Process

Nowadays, with the advent of technological advancements, a trademark registration can be easily made online. You can get the help of a registered Trademark attorney to file online without taking an effort to visit the registry office.

THE VIENNA CODIFICATION PROCESS

In the trademark process, Vienna codification is a crucial step. It is an international classification which is given once you fill the application form. At this point, your application for registration will be denoted as - “Sent for Vienna codification.”

THE EXAMINATION OF TRADEMARK

After the trademark application is given for Vienna classification, the trademark will be examined by the Trademark officer in accordance with certain guidelines and procedures. The officer might accept or reject the application as per his/her discretion.

HEARING BEFORE TRADEMARK REGISTRAR/OFFICER

If the trademark application is rejected, the applicant can go for a for a hearing. If the officer can be convinced with the provided documents then the application will be passed. If the officer is not convinced, once again the application gets rejected. If he is not fully convinced about the reason for rejection, then the Intellectual Property Appellate Board can be contacted.

Trademark symbols and their usages

(R) SYMBOL

You get the R symbol as soon as you file the trademark application for registration. This symbol helps protect the trademark from getting copied by others.

(™) SYMBOL

This symbol is for unregistered trademarks. It warns others from copying your logo, name or symbol. It does not give you copyright protection, and others can use your logo or name in case your application gets rejected.

(C) SYMBOL

The C symbol stands for contents which do not have any copyright issues. The symbol is mandatory in many countries for copyright claims.

(SM) SYMBOL

The service industry uses this symbol. The symbol is applicable for classes from 35 to 45. It is also not guaranteed protection against copyright issues.

RDJ Consultants

Call us no: +91 9711905747 / or email at: rdjconsultants1@gmail.com

Trademark List of classes with explanatory notes | RDJ Consultants

Trademark List of classes with explanatory notes | RDJ Consultants

RDJ Consultants   September 13, 2019

General remarks

The indications of goods or services appearing in the class headings are general indications relating to the fields to which, in principle, the goods or services belong. The Alphabetical List should therefore be consulted in order to ascertain the exact classification of each individual product or service.

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Goods

If a product cannot be classified with the aid of the List of Classes, the Explanatory Notes and the Alphabetical List, the following remarks set forth the criteria to be applied:

(a) A finished product is in principle classified according to its function or purpose. If the function or purpose of a finished product is not mentioned in any class heading, the finished product is classified by analogy with other comparable finished products, indicated in the Alphabetical List. If none is found, other subsidiary criteria, such as that of the material of which the product is made or its mode of operation, are applied.

(b) A finished product which is a multipurpose composite object (e.g., clocks incorporating radios) may be classified in all classes that correspond to any of its functions or intended purposes. If those functions or purposes are not mentioned in any class heading, other criteria, indicated under (a), above, are to be applied.

(c) Raw materials, unworked or semi-worked, are in principle classified according to the material of which they consist.

(d) Goods intended to form part of another product are in principle classified in the same class as that product only in cases where the same type of goods cannot normally be used for another purpose. In all other cases, the criterion indicated under (a), above, applies.

(e) When a product, whether finished or not, is classified according to the material of which it is made, and it is made of different materials, the product is in principle classified according to the material which predominates.

(f) Cases adapted to the product they are intended to contain are in principle classified in the same class as the product.

Class 1 of trademark

Chemicals used in industry, science and photography, as well as in agriculture, horticulture and forestry;

unprocessed artificial resins, unprocessed plastics;

manures;

fire extinguishing compositions;

tempering and soldering preparations;

chemical substances for preserving foodstuffs;

tanning substances;

adhesives used in industry.

Explanatory Note

Class 1 includes mainly chemical products used in industry, science and agriculture, including those which go to the making of products belonging to other classes.

This Class includes, in particular:

– compost;

– salt for preserving other than for foodstuffs.

This Class does not include, in particular:

– raw natural resins (Cl. 2);

– chemical products for use in medical science (Cl. 5);

– fungicides, herbicides and preparations for destroying vermin (Cl. 5);

– adhesives for stationery or household purposes (Cl. 16);

– salt for preserving foodstuffs (Cl. 30);

– straw mulch (Cl. 31).

Class 2 of trademark

Paints, varnishes, lacquers;

preservatives against rust and against deterioration of wood;

colorants;

mordants;

raw natural resins;

metals in foil and powder form for painters, decorators, printers and artists.

Explanatory Note

Class 2 includes mainly paints, colorants and preparations used for the protection against corrosion.

This Class includes, in particular:

– paints, varnishes and lacquers for industry, handicrafts and arts;

– dyestuffs for clothing;

– colorants for foodstuffs and beverages.

This Class does not include, in particular:

– unprocessed artificial resins (Cl. 1);

– laundry blueing (Cl. 3);

– cosmetic dyes (Cl. 3);

– paint boxes (articles for use in school) (Cl. l6);

– insulating paints and varnishes (Cl. l7).

Class 3 of trademark

Bleaching preparations and other substances for laundry use;

cleaning, polishing, scouring and abrasive preparations;

soaps;

perfumery, essential oils, cosmetics, hair lotions;

dentifrices.

Explanatory Note

Class 3 includes mainly cleaning preparations and toilet preparations.

This Class includes, in particular:

– deodorants for personal use;

– sanitary preparations being toiletries.

This Class does not include, in particular:

– chemical chimney cleaners (Cl. 1);

– degreasing preparations for use in manufacturing processes (Cl. 1);

– deodorants other than for personal use (Cl. 5);

– sharpening stones and grindstones (hand tools) (Cl. 8).

Class 4 of trademark

Industrial oils and greases;

lubricants;

dust absorbing, wetting and binding compositions;

fuels (including motor spirit) and illuminants;

candles and wicks for lighting.

Explanatory Note

Class 4 includes mainly industrial oils and greases, fuels and illuminants.

This Class does not include, in particular:

– certain special industrial oils and greases (consult the Alphabetical List of Goods).

Class 5 of trademark

Pharmaceutical and veterinary preparations; sanitary preparations for medical purposes;

dietetic substances adapted for medical use, food for babies;

plasters, materials for dressings;

material for stopping teeth, dental wax;

disinfectants;

preparations for destroying vermin;

fungicides, herbicides.

Explanatory Note

Class 5 includes mainly pharmaceuticals and other preparations for medical purposes.

This Class includes, in particular:

– sanitary preparations for personal hygiene, other than toiletries;

– deodorants other than for personal use;

– cigarettes without tobacco, for medical purposes.

This Class does not include, in particular:

– sanitary preparations being toiletries (Cl. 3);

– deodorants for personal use (Cl. 3);

– supportive bandages (Cl. 10).

Class 6 of trademark

Common metals and their alloys;

metal building materials;

transportable buildings of metal;

materials of metal for railway tracks;

non-electric cables and wires of common metal;

ironmongery, small items of metal hardware;

pipes and tubes of metal;

safes;

goods of common metal not included in other classes;

ores.

Explanatory Note

Class 6 includes mainly unwrought and partly wrought common metals as well as simple products made of them.

This Class does not include, in particular:

– bauxite (Cl. 1);

– mercury, antimony, alkaline and alkaline-earth metals (Cl. 1);

– metals in foil and powder form for painters, decorators, printers and artists (Cl. 2).

Class 7 of trademark

Machines and machine tools;

motors and engines (except for land vehicles);

machine coupling and transmission components (except for land vehicles);

agricultural implements other than hand-operated;

incubators for eggs.

Explanatory Note

Class 7 includes mainly machines, machine tools, motors and engines.

This Class includes, in particular:

– parts of motors and engines (of all kinds);

– electric cleaning machines and apparatus.

This Class does not include, in particular:

– certain special machines and machine tools (consult the Alphabetical List of Goods);

– hand tools and implements, hand-operated (Cl. 8);

– motors and engines for land vehicles (Cl. 12).

Class 8 of trademark

Hand tools and implements (hand-operated);

cutlery;

side arms;

razors.

Explanatory Note

Class 8 includes mainly hand-operated implements used as tools in the respective professions.

This Class includes, in particular:

– cutlery of precious metals;

– electric razors and clippers (hand instruments).

This Class does not include, in particular:

– certain special instruments (consult the Alphabetical List of Goods);

– machine tools and implements driven by a motor (Cl. 7);

– surgical cutlery (Cl. l0);

– paper knives (Cl. 16);

– fencing weapons (Cl. 28).

Class 9 of trademark

Scientific, nautical, surveying, photographic, cinematographic, optical, weighing, measuring, signalling, checking (supervision), life-saving and teaching apparatus and instruments; apparatus and instruments for conducting, switching, transforming, accumulating, regulating or controlling electricity;

apparatus for recording, transmission or reproduction of sound or images;

magnetic data carriers, recording discs;

automatic vending machines and mechanisms for coin-operated apparatus;

cash registers, calculating machines, data processing equipment and computers;

fire-extinguishing apparatus.

Explanatory Note

This Class includes, in particular:

– apparatus and instruments for scientific research in laboratories;

– apparatus and instruments for controlling ships, such as apparatus and instruments, for measuring and for transmitting orders;

– the following electrical apparatus and instruments:

(a) certain electrothermic tools and apparatus, such as electric soldering irons, electric flat irons which, if they were not electric, would belong to Class 8;

(b) apparatus and devices which, if not electrical, would be listed in various classes, i.e., electrically heated clothing, cigar-lighters for automobiles;

– protractors;

– punched card office machines;

– amusement apparatus adapted for use with television receivers only;

– all computer programs and software regardless of recording media or means of dissemination, that is, software recorded on magnetic media or downloaded from a remote computer network.

This Class does not include, in particular:

– the following electrical apparatus and instruments:

(a) electronic mechanical apparatus for the kitchen (grinders and mixers for foodstuffs, fruit presses, electrical coffee mills, etc.), and certain other apparatus and instruments driven by an electrical motor, all coming under Class 7;

(b) electric razors and clippers (hand instruments) (Cl. 8);

(c) electric toothbrushes and combs (Cl. 21);

(d) electrical apparatus for space heating or for the heating of liquids, for cooking, ventilating, etc. (Cl. 11);

– clocks and watches and other chronometric instruments (Cl. 14);

– control clocks (Cl. 14).

Class 10 of trademark

Surgical, medical, dental and veterinary apparatus and instruments, artificial limbs, eyes and teeth;

orthopedic articles;

suture materials.

Explanatory Note

Class 10 includes mainly medical apparatus, instruments and articles.

This Class includes, in particular:

– special furniture for medical use;

– hygienic rubber articles (consult the Alphabetical List of Goods);

– supportive bandages.

Class 11 of trademark

Apparatus for lighting, heating, steam generating, cooking, refrigerating, drying, ventilating, water supply and sanitary purposes.

Explanatory Note

This Class includes, in particular:

– air conditioning apparatus;

– bedwarmers, hot water bottles, warming pans, electric or non-electric;

– electrically heated cushions (pads) and blankets, not for medical purposes;

– electric kettles;

– electric cooking utensils.

This Class does not include, in particular:

– steam producing apparatus (parts of machines) (Cl. 7);

– electrically heated clothing (Cl. 9).

Class 12 of trademark

Vehicles;

apparatus for locomotion by land, air or water.

Explanatory Note

This Class includes, in particular:

– motors and engines for land vehicles;

– couplings and transmission components for land vehicles;

– air cushion vehicles.

This Class does not include, in particular:

– certain parts of vehicles (consult the Alphabetical List of Goods);

– railway material of metal (Cl. 6);

– motors, engines, couplings and transmission components other than for land vehicles

(Cl. 7);

– parts of motors and engines (of all kinds) (Cl. 7).

Class 13 of trademark

Firearms;

ammunition and projectiles;

explosives;

fireworks.

Explanatory Note

Class 13 includes mainly firearms and pyrotechnical products.

This Class does not include, in particular:

– matches (Cl. 34).

Class 14 of trademark

Precious metals and their alloys and goods in precious metals or coated therewith, not included in other classes;

jewellery, precious stones;

horological and chronometric instruments.

Explanatory Note

Class 14 includes mainly precious metals, goods in precious metals and, in general jewellery, clocks and watches.

This Class includes, in particular:

– jewellery (i.e., imitation jewellery and jewellery of precious metal and stones);

– cuff links, tie pins.

This Class does not include, in particular:

– certain goods in precious metals (classified according to their function or purpose), for example, metals in foil and powder form for painters, decorators, printers and artists (Cl. 2), amalgam of gold for dentists (Cl. 5), cutlery (Cl. 8), electric contacts (Cl. 9), pen nibs of gold (Cl. 16);

– objects of art not of precious metals (classified according to the material of which they consist).

Class 15 of trademark

Musical instruments.

Explanatory Note

This Class includes, in particular:

– mechanical pianos and their accessories;

– musical boxes;

– electrical and electronic musical instruments.

This Class does not include, in particular:

– apparatus for the recording, transmission, amplification and reproduction of sound (Cl. 9).

Class 16 of trademark

Paper, cardboard and goods made from these materials, not included in other classes;

printed matter;

bookbinding material;

photographs;

stationery;

adhesives for stationery or household purposes;

artists” materials;

paint brushes;

typewriters and office requisites (except furniture);

instructional and teaching material (except apparatus);

plastic materials for packaging (not included in other classes);

printers” type;

printing blocks.

Explanatory Note

Class 16 includes mainly paper, goods made from that material and office requisites.

This Class includes, in particular:

– paper knives;

– duplicators;

– plastic sheets, sacks and bags for wrapping and packaging.

This Class does not include, in particular:

– certain goods made of paper and cardboard (consult the Alphabetical List of Goods);

– colours (Cl. 2);

– hand tools for artists (for example, spatulas, sculptors” chisels) (Cl. 8).

Class 17 of trademark

Rubber, gutta-percha, gum, asbestos, mica and goods made from these materials and not included in other classes;

plastics in extruded form for use in manufacture;

packing, stopping and insulating materials;

flexible pipes, not of metal.

Explanatory Note

Class 17 includes mainly electrical, thermal and acoustic insulating materials and plastics, being for use in manufacture in the form of sheets, blocks and rods.

This Class includes, in particular:

– rubber material for recapping tyres;

– padding and stuffing materials of rubber or plastics;

– floating anti-pollution barriers.

Class 18 of trademark

Leather and imitations of leather, and goods made of these materials and not included in other classes;

animal skins, hides;

trunks and travelling bags;

umbrellas, parasols and walking sticks;

whips, harness and saddlery.

Explanatory Note

Class 18 includes mainly leather, leather imitations, travel goods not included in other classes and saddlery.

This Class does not include, in particular:

– clothing, footwear, headgear (consult the Alphabetical List of Goods).

Class 19 of trademark

Building materials (non-metallic);

non-metallic rigid pipes for building;

asphalt, pitch and bitumen;

non-metallic transportable buildings;

monuments, not of metal.

Explanatory Note

Class 19 includes mainly non-metallic building materials.

This Class includes, in particular:

– semi-worked woods (for example: beams, planks, panels);

– veneers;

– building glass (for example, floor slabs, glass tiles);

– glass granules for marking out roads;

– letter boxes of masonry.

This Class does not include, in particular:

– cement preservatives and cement-waterproofing preparations (Cl. 1);

– fireproofing preparations (Cl. 1).

Class 20 of trademark

Furniture, mirrors, picture frames;

goods (not included in other classes) of wood, cork, reed, cane, wicker, horn, bone, ivory, whalebone, shell, amber, mother-of-pearl, meerschaum and substitutes for all these materials, or of plastics.

Explanatory Note

Class 20 includes mainly furniture and its parts and plastic goods, not included in other classes.

This Class includes, in particular:

– metal furniture and furniture for camping;

– bedding (for example: mattresses, spring mattresses, pillows);

– looking glasses and furnishing or toilet mirrors;

– registration number plates not of metal;

– letter boxes not of metal or masonry.

This Class does not include, in particular:

– certain special types of mirrors, classified according to their function or purpose (consult the Alphabetical List of Goods);

– special furniture for laboratories (Cl. 9);

– special furniture for medical use (Cl. 10);

– bedding linen (Cl. 24);

– eiderdowns (Cl. 24).

Class 21 of trademark

Household or kitchen utensils and containers (not of precious metal or coated therewith);

combs and sponges;

brushes (except paint brushes);

brush-making materials;

articles for cleaning purposes;

steelwool;

unworked or semi-worked glass (except glass used in building);

glassware, porcelain and earthenware not included in other classes.

Explanatory Note

Class 21 includes mainly small, hand-operated utensils and apparatus for household and kitchen use as well as toilet utensils, glassware and articles in porcelain.

This Class includes, in particular:

– utensils and containers for household and kitchen use, for example, kitchen utensils, pails, pans of iron, of aluminium, of plastics or of other materials, small hand-operated apparatus for mincing, grinding, pressing, etc.;

– candle extinguishers, not of precious metal;

– electric combs;

– electric toothbrushes;

– dish stands and decanter stands.

This Class does not include, in particular:

– certain goods made of glass, porcelain and earthenware (consult the Alphabetical List of Goods);

– cleaning preparations, soaps, etc. (Cl. 3);

– small apparatus for mincing, grinding, pressing, etc., driven by electricity (Cl. 7);

– razors and shaving apparatus, clippers (hand instruments), metal implements and utensils for manicure and pedicure (Cl. 8);

– cooking utensils, electric (Cl. 11);

– toilet mirrors (Cl. 20).

Class 22 of trademark

Ropes, string, nets, tents, awnings, tarpaulins, sails, sacks and bags (not included in other classes);

padding and stuffing materials (except of rubber or plastics);

raw fibrous textile materials.

Explanatory Note

Class 22 includes mainly rope and sail manufacture products, padding and stuffing materials and raw fibrous textile materials.

This Class includes, in particular:

– cords and twines in natural or artificial textile fibres, paper or plastics.

This Class does not include, in particular:

– certain nets, sacks and bags (consult the Alphabetical List of Goods);

– strings for musical instruments (Cl. 15).

Class 23 of trademark

Yarns and threads, for textile use.

Class 24 of trademark

Textiles and textile goods, not included in other classes;

bed and table covers.

Explanatory Note

Class 24 includes mainly textiles (piece goods) and textile covers for household use.

This Class includes, in particular:

– bedding linen of paper.

This Class does not include, in particular:

– certain special textiles (consult the Alphabetical List of Goods);

– electrically heated blankets, for medical purposes (Cl. 10) and not for medical purposes

(Cl. 11);

– table linen of paper (Cl. l6);

– horse blankets (Cl. 18).

Class 25 of trademark

Clothing, footwear, headgear.

Explanatory Note

This Class does not include, in particular:

– certain clothing and footwear for special use (consult the Alphabetical List of Goods).

Class 26 of trademark

Lace and embroidery, ribbons and braid;

buttons, hooks and eyes, pins and needles;

artificial flowers.

Explanatory Note

Class 26 includes mainly dressmakers” articles.

This Class includes, in particular:

– slide fasteners.

This Class does not include, in particular:

– certain special types of hooks (consult the Alphabetical List of Goods);

– certain special types of needles (consult the Alphabetical List of Goods);

– yarns and threads for textile use (Cl. 23).

Class 27 of trademark

Carpets, rugs, mats and matting, linoleum and other materials for covering existing floors;

wall hangings (non-textile).

Explanatory Note

Class 27 includes mainly products intended to be added as furnishings to previously constructed floors and walls.

Class 28 of trademark

Games and playthings;

gymnastic and sporting articles not included in other classes;

decorations for Christmas trees.

Explanatory Note

This Class includes, in particular:

– fishing tackle;

– equipment for various sports and games.

This Class does not include, in particular:

– Christmas tree candles (Cl. 4);

– diving equipment (Cl. 9);

– amusement apparatus adapted for use with television receivers only (Cl. 9);

– electrical lamps (garlands) for Christmas trees (Cl. 11);

– fishing nets (Cl. 22);

– clothing for gymnastics and sports (Cl. 25);

– confectionery and chocolate decorations for Christmas trees (Cl. 30).

Class 29 of trademark

Meat, fish, poultry and game;

meat extracts;

preserved, dried and cooked fruits and vegetables;

jellies, jams, compotes;

eggs, milk and milk products;

edible oils and fats.

Explanatory Note

Class 29 includes mainly foodstuffs of animal origin as well as vegetables and other horticultural comestible products which are prepared for consumption or conservation.

This Class includes, in particular:

– milk beverages (milk predominating).

This Class does not include, in particular:

– certain foodstuffs of plant origin (consult the Alphabetical List of Goods);

– baby food (Cl. 5);

– dietetic substances adapted for medical use (Cl. 5);

– salad dressings (Cl. 30);

– fertilised eggs for hatching (Cl. 31);

– foodstuffs for animals (Cl. 31);

– live animals (Cl. 31).

Class 30 of trademark

Coffee, tea, cocoa, sugar, rice, tapioca, sago, artificial coffee;

flour and preparations made from cereals, bread, pastry and confectionery, ices;

honey, treacle;

yeast, baking-powder;

salt, mustard;

vinegar, sauces (condiments);

spices;

ice.

Explanatory Note

Class 30 includes mainly foodstuffs of plant origin prepared for consumption or conservation as well as auxiliaries intended for the improvement of the flavour of food.

This Class includes, in particular:

– beverages with coffee, cocoa or chocolate base;

– cereals prepared for human consumption (for example, oat flakes and those made of other cereals).

This Class does not include, in particular:

– certain foodstuffs of plant origin (consult the Alphabetical List of Goods);

– salt for preserving other than for foodstuffs (Cl. 1);

– medicinal teas and dietetic substances adapted for medical use (Cl. 5);

– baby food (Cl. 5);

– raw cereals (Cl. 31);

– foodstuffs for animals (Cl. 31).

Class 31 of trademark

Agricultural, horticultural and forestry products and grains not included in other classes;

live animals;

fresh fruits and vegetables;

seeds, natural plants and flowers;

foodstuffs for animals;

malt.

Explanatory Note

Class 31 includes mainly land products not having been subjected to any form of preparation for consumption, live animals and plants as well as foodstuffs for animals.

This Class includes, in particular:

– raw woods;

– raw cereals;

– fertilised eggs for hatching;

– mollusca and crustacea (live).

This Class does not include, in particular:

– cultures of micro-organisms and leeches for medical purposes (Cl. 5);

– semi-worked woods (Cl. 19);

– artificial fishing bait (Cl. 28);

– rice (Cl. 30);

– tobacco (Cl. 34).

Class 32 of trademark

Beers;

mineral and aerated waters and other non-alcoholic drinks;

fruit drinks and fruit juices;

syrups and other preparations for making beverages.

Explanatory Note

Class 32 includes mainly non-alcoholic beverages, as well as beer.

This Class includes, in particular:

– de-alcoholised drinks.

This Class does not include, in particular:

– beverages for medical purposes (Cl. 5);

– milk beverages (milk predominating) (Cl. 29);

– beverages with coffee, cocoa or chocolate base (Cl. 30).

Class 33 of trademark

Alcoholic beverages (except beers).

Explanatory Note

This Class does not include, in particular:

– medicinal drinks (Cl. 5);

– de-alcoholised drinks (Cl. 32).

Class 34 of trademark

Tobacco;

smokers” articles;

matches.

Explanatory Note

This Class includes, in particular:

– tobacco substitutes (not for medical purposes).

This Class does not include, in particular:

– cigarettes without tobacco, for medical purposes (Cl. 5);

– certain smokers” articles in precious metal (Cl. 14) (consult the Alphabetical List of Goods).

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Services

If a service cannot be classified with the aid of the List of Classes, the Explanatory Notes and the Alphabetical List, the following remarks set forth the criteria to be applied:

(a) Services are in principle classified according to the branches of activities specified in the headings of the service classes and in their Explanatory Notes or, if not specified, by analogy with other comparable services indicated in the Alphabetical List.

(b) Rental services are in principle classified in the same classes as the services provided by means of the rented objects (e.g., Rental of telephones, covered by Class 38).

(c) Services that provide advice, information or consultation are in principle classified in the same classes as the services that correspond to the subject matter of the advice, information or consultation, e.g., transportation consultancy (Cl. 39), business management consultancy (Cl. 35), financial consultancy (Cl. 36), beauty consultancy (Cl. 44). The rendering of the advice, information or consultancy by electronic means (e.g., telephone, computer) does not affect the classification of these services.

Class 35 of trademark

Advertising;

business management;

business administration;

office functions.

Explanatory Note

Class 35 includes mainly services rendered by persons or organizations principally with the object of:

(1) help in the working or management of a commercial undertaking, or

(2) help in the management of the business affairs or commercial functions of an industrial or commercial enterprise,

as well as services rendered by advertising establishments primarily undertaking communications to the public, declarations or announcements by all means of diffusion and concerning all kinds of goods or services.

This Class includes, in particular:

– the bringing together, for the benefit of others, of a variety of goods (excluding the transport thereof), enabling customers to conveniently view and purchase those goods;

– services consisting of the registration, transcription, composition, compilation or systematization of written communications and registrations, and also the exploitation or compilation of mathematical or statistical data;

– services of advertising agencies and services such as the distribution of prospectuses, directly or through the post, or the distribution of samples. This Class may refer to advertising in connection with other services, such as those concerning bank loans or advertising by radio.

This Class does not include, in particular:

– the activity of an enterprise the primary function of which is the sale of goods, i.e., of a so-called commercial enterprise;

– services such as evaluations and reports of engineers which do not directly refer to the working or management of affairs in a commercial or industrial enterprise (consult the Alphabetical List of Services).

Class 36 of trademark

Insurance;

financial affairs;

monetary affairs;

real estate affairs.

Explanatory Note

Class 36 includes mainly services rendered in financial and monetary affairs and services rendered in relation to insurance contracts of all kinds.

This Class includes, in particular:

– services relating to financial or monetary affairs comprise the following:

(a) services of all the banking establishments, or institutions connected with them such as exchange brokers or clearing services;

(b) services of credit institutions other than banks such as co-operative credit associations, individual financial companies, lenders, etc.;

(c) services of ”investment trusts,” of holding companies;

(d) services of brokers dealing in shares and property;

(e) services connected with monetary affairs vouched for by trustees;

(f) services rendered in connection with the issue of travellers” cheques and letters of credit;

– services of realty administrators of buildings, i.e., services of letting or valuation, or financing;

– services dealing with insurance such as services rendered by agents or brokers engaged in insurance, services rendered to insured, and insurance underwriting services

Class 37 of trademark

Building construction;

repair;

installation services.

Explanatory Note

Class 37 includes mainly services rendered by contractors or subcontractors in the construction or making of permanent buildings, as well as services rendered by persons or organizations engaged in the restoration of objects to their original condition or in their preservation without altering their physical or chemical properties.

This Class includes, in particular:

– services relating to the construction of buildings, roads, bridges, dams or transmission lines and services of undertakings specializing in the field of construction such as those of painters, plumbers, heating installers or roofers;

– services auxiliary to construction services like inspections of construction plans;

– services of shipbuilding;

– services consisting of hiring of tools or building materials;

– repair services, i.e., services which undertake to put any object into good condition after wear, damage, deterioration or partial destruction (restoration of an existing building or another object that has become imperfect and is to be restored to its original condition);

– various repair services such as those in the fields of electricity, furniture, instruments, tools, etc.;

– services of maintenance for preserving an object in its original condition without changing any of its properties (for the difference between this Class and Class 40 see the Explanatory Note of Class 40);

This Class does not include, in particular:

– services consisting of storage of goods such as clothes or vehicles (Cl. 39);

– services connected with dyeing of cloth or clothes (Cl. 40).

Class 38 of trademark

Telecommunications.

Explanatory Note

Class 38 includes mainly services allowing at least one person to communicate with another by a sensory means. Such services include those which:

(1) allow one person to talk to another,

(2) transmit messages from one person to another, and

(3) place a person in oral or visual communication with another (radio and television).

This Class includes, in particular:

– services which consist essentially of the diffusion of radio or television programmes.

This Class does not include, in particular:

– radio advertising services (Cl. 35).

Class 39 of trademark

Transport;

packaging and storage of goods;

travel arrangement.

Explanatory Note

Class 39 includes mainly services rendered in transporting people or goods from one place to another (by rail, road, water, air or pipeline) and services necessarily connected with such transport, as well as services relating to the storing of goods in a warehouse or other building for their preservation or guarding.

This Class includes, in particular:

– services rendered by companies exploiting stations, bridges, rail-road ferries, etc., used by the transporter;

– services connected with the hiring of transport vehicles;

– services connected with maritime tugs, unloading, the functioning of ports and docks and the salvaging of wrecked ships and their cargoes;

– services connected with the functioning of airports;

– services connected with the packaging and parcelling of goods before dispatch;

– services consisting of information about journeys or the transport of goods by brokers and tourist agencies, information relating to tariffs, timetables and methods of transport;

– services relating to the inspection of vehicles or goods before transport.

This Class does not include, in particular:

– services relating to advertising transport undertakings such as the distribution of prospectuses or advertising on the radio (Cl. 35);

– services relating to the issuing of travellers” cheques or letters of credit by brokers or travel agents (Cl. 36);

– services relating to insurances (commercial, fire or life) during the transport of persons or goods (Cl. 36);

– services rendered by the maintenance and repair of vehicles, nor the maintenance or repair of objects connected with the transport of persons or goods (Cl. 37);

– services relating to reservation of rooms in a hotel by travel agents or brokers (Cl.43).

Class 40 of trademark

Treatment of materials.

Explanatory Note

Class 40 includes mainly services not included in other classes, rendered by the mechanical or chemical processing or transformation of objects or inorganic or organic substances.

For the purposes of classification, the mark is considered a service mark only in cases where processing or transformation is effected for the account of another person. A mark is considered a trade mark in all cases where the substance or object is marketed by the person who processed or transformed it.

This  Class includes, in particular:

– services relating to transformation of an object or substance and any process involving a change in its essential properties (for example, dyeing a garment); consequently, a maintenance service, although usually in Class 37, is included in Class 40 if it entails such a change (for example, the chroming of motor vehicle bumpers);

– services of material treatment which may be present during the production of any substance or object other than a building; for example, services which involve cutting, shaping, polishing by abrasion or metal coating.

This Class does not include, in particular:

– repair services (Cl. 37).

Class 41 of trademark

Education;

providing of training;

entertainment;

sporting and cultural activities.

Explanatory Note

Class 41 covers mainly services rendered by persons or institutions in the development of the mental faculties of persons or animals, as well as services intended to entertain or to engage the attention.

This Class includes, in particular:

– services consisting of all forms of education of persons or training of animals;

– services having the basic aim of the entertainment, amusement or recreation of people;

– presentation of works of visual art or literature to the public for cultural or educational purposes.

Class 42 of trademark

Scientific and technological services and research and design relating thereto;

industrial analysis and research services;

design and development of computer hardware and software.

Explanatory Note

Class 42 includes mainly services provided by persons, individually or collectively, in relation to the theoretical and practical aspects of complex fields of activities; such services are provided by members of professions such as chemists, physicists, engineers, computer specialists, lawyers, etc.

This Class includes, in particular:

– the services of engineers who undertake evaluations, estimates, research and reports in the scientific and technological fields;

– scientific research services for medical purposes.

This Class does not include, in particular:

– business research and evaluations (Cl. 35);

– word processing and computer file management services (Cl. 35);

– financial and fiscal evaluations (Cl. 36);

– mining and oil extraction (Cl. 37);

– computer (hardware) installation and repair services (Cl. 37);

– services provided by the members of professions such as medical doctors, veterinary surgeons, psychoanalysts (Cl. 44);

– medical treatment services (Cl. 44);

– garden design (Cl. 44).

Class 43 of trademark

Services for providing food and drink;

temporary accommodation.

Explanatory Note

Class 43 includes mainly services provided by persons or establishments whose aim is to prepare food and drink for consumption and services provided to obtain bed and board in hotels, boarding houses or other establishments providing temporary accommodation.

This Class includes, in particular:

– reservation services for travellers” accommodation, particularly through travel agencies or brokers;

– boarding for animals.

This Class does not include, in particular:

– rental services for real estate such as houses, flats, etc., for permanent use (Cl. 36);

– arranging travel by tourist agencies (Cl. 39);

– preservation services for food and drink (Cl. 40);

– discotheque services (Cl. 41);

– boarding schools (Cl. 41);

– rest and convalescent homes (Cl. 44).

Class 44 of trademark

Medical services;

veterinary services;

hygienic and beauty care for human beings or animals;

agriculture, horticulture and forestry services.

Explanatory Note

Class 44 includes mainly medical care, hygienic and beauty care given by persons or establishments to human beings and animals; it also includes services relating to the fields of agriculture, horticulture and forestry.

This Class includes, in particular:

– medical analysis services relating to the treatment of persons (such as x-ray examinations and taking of blood samples);

– artificial insemination services;

– pharmacy advice;

– animal breeding;

– services relating to the growing of plants such as gardening;

– services relating to floral art such as floral compositions as well as garden design.

This Class does not include, in particular:

– vermin exterminating (other than for agriculture, horticulture and forestry) (Cl. 37);

– installation and repair services for irrigation systems (Cl. 37);

– ambulance transport (Cl. 39);

– animal slaughtering services and taxidermy (Cl. 40);

– timber felling and processing (Cl. 40);

– animal training services (Cl. 41);

– health clubs for physical exercise (Cl. 41);

– scientific research services for medical purposes (Cl. 42);

– boarding for animals (Cl. 43);

– retirement homes (Cl. 43).

Class 45 of trademark

Personal and social services rendered by others to meet the needs of individuals; security services for the protection of property and individuals; legal services (earlier in the class 42);

Explanatory Note

This Class includes, in particular:

– investigation and surveillance services relating to the safety of persons and entities;

– services provided to individuals in relation with social events, such as social escort services, matrimonial agencies, funeral services.

This Class does not include, in particular:

– professional services giving direct aid in the operations or functions of a commercial undertaking (Cl. 35);

– services relating to financial or monetary affairs and services dealing with insurance (Cl. 36);

– escorting of travellers (Cl. 39);

– security transport (Cl. 39);

– services consisting of all forms of education of persons (Cl. 41);

– performances of singers or dancers (Cl. 41);

– services provided by others to give medical, hygienic or beauty care for human beings or animals (Cl. 44);

– certain rental services (consult the Alphabetical List of Services and General Remark (b) relating to the classification of services).