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Trademark Live

Rules 107–108 of the Trade Marks Rules, 2017: Single Application for Multiple Classes and Divisional Application

A multi-class application under section 18(2) must list the classes in consecutive numerical order, starting from the lowest, with the goods or services of each class under that...

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Published
October 1, 2026
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Last updated: October 2026Verified against: Government sources

Rule 107 says how one application covering several classes is set out, advertised and certified. Rule 108 lets an applicant split a single pending application into two or more through Form TM-M, so that a problem in one part does not hold up the rest.

The Act behind the rules

Section 18(2) allows a single application for several classes, and the proviso to section 22 allows division of a pending application. See our articles on Section 18 and Section 22. For choosing classes, our post on trademark classes explained is a good starting point.

If you are filing across several classes and want the option to divide later, our trademark registration team can structure the application accordingly.

Rule 107(1): how the specification is written

"Where an application for the registration of a trademark for different classes of goods or services is made under sub-section (2) of section 18, the specification of goods or services contained in it shall set out the classes in consecutive numerical order beginning with the lowest number and indicate in each class the goods or services appropriate to that class."

Two instructions are packed in:

  • Order: classes in consecutive numerical order, beginning with the lowest number.
  • Allocation: under each class, only the goods or services appropriate to that class.

An invented example: Maple & Mint Ltd applies for MAPLEMINT in Classes 3, 29 and 35. The specification lists Class 3 (soaps), then Class 29 (preserved fruit), then Class 35 (retail services), each with its own goods or services, and not in the order of the owner's priorities.

Rule 107(2) and (3): Journal section and one certificate

Sub-ruleRule
107(2)Applications under section 18(2) "when ordered to be advertised shall be published in a separate section of the Journal"
107(3)"The Registrar shall issue a single certificate of registration in respect of an application made under sub-section (2) of section 18, which has proceeded to registration"

So multi-class applications appear in their own section of the Journal, which matters to anyone watching the Journal for opposition purposes. If the application proceeds to registration, there is one certificate, not one per class. The rule does not say what happens to the certificate if the application is later divided; rule 108 is the answer to division, which treats each divisional application separately.

Rule 108(1): the divisional application

"Where an application is made in Form TM-M under proviso to section 22 for the division of a single pending application, the registrar may, on payment of a divisional fee, divide such application into two or more separate applications."

Elements:

  • Form: Form TM-M, the miscellaneous-requests form.
  • Subject: a single pending application, so the application must still be pending.
  • Discretion: the Registrar "may" divide.
  • Fee: a "divisional fee"; the amount is in the First Schedule, which this article does not read for this rule. Check the current Schedule.
  • Result: "two or more separate applications".

Rule 108(2) to (5): what the division does

Sub-ruleEffect
(2)Each divisional application is treated "as a separate application for registration with the same filing date as the initial application"
(3)"Any time limit for any action by the applicant in relation to the initial application at the time of division shall be applicable to each new separate application created by division irrespective of the date of the division"
(4)The Registrar assigns "an additional separate new serial number or numbers" cross-referenced with the initial application
(5)"No new registration shall be effected when a single application is divided"; the application already filed is "merely separated or divided into individual files"

Reading these together gives the picture.

  • Priority is preserved. Each part keeps the original filing date, so dividing does not cost the applicant its place in the queue.
  • Deadlines do not reset. A time limit already running on the initial application, such as one for replying to an examination report, also applies to each new application, whatever date the division happens on. Dividing is not a way to buy time.
  • Numbers and cross-references. Each divisional application gets its own serial number, linked to the initial application.
  • No new filing. Sub-rule (5) clarifies that division is administrative and separates files; it does not create a fresh registration or a fresh filing.

An invented example: Maple & Mint's multi-class application gets an objection that affects only Class 35. It files Form TM-M under the proviso to section 22, pays the divisional fee, and the Registrar divides the application: Classes 3 and 29 in one application, Class 35 in another. Both keep the original filing date. The reply deadline that was running for the initial application now applies to each of the two.

Drafting note: sub-rule (1) refers to "the registrar" in lower case and the Rules are otherwise consistent in using "Registrar"; the sense is unchanged.

Comparing the two rules

PointRule 107Rule 108
SubjectA multi-class application under s.18(2)Division of a single pending application
FormThe application formForm TM-M
FeeNot stated hereA divisional fee
Filing dateOriginalSame as initial application for each divisional application
JournalSeparate sectionNot stated
CertificateSingle certificateNot stated; each application is separate

Need help with a multi-class filing?

A multi-class application is efficient until one class meets an objection. TaxClue's trademark registration practice can draft the class-wise specification and prepare a Form TM-M division when it will keep the rest of the application moving.

Key takeaways

  • A multi-class specification lists classes in consecutive numerical order from the lowest, with the right goods or services under each (rule 107(1)).
  • Multi-class applications are advertised in a separate section of the Journal, and a single certificate issues on registration (rule 107(2), (3)).
  • A pending application is divided on Form TM-M with the divisional fee, at the Registrar's discretion (rule 108(1)).
  • Each divisional application keeps the same filing date, takes on the same time limits, and gets its own cross-referenced serial number (rule 108(2) to (4)).
  • Division does not create a new registration (rule 108(5)).
  • This text is the Rules as notified on 6 March 2017; check later amendments.

Read next

Disclaimer: Based on the Trade Marks Rules, 2017 as notified on 6 March 2017, as consulted on 1 October 2026. Later amendment rules, forms and fees should be checked in their current form. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Rules 107

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Which form divides a pending application?

Form TM-M, under rule 108(1).

Does a divisional application get a new filing date?

No. Each is treated as a separate application "with the same filing date as the initial application" (rule 108(2)).

Do not copy last year's filing without checking whether last year's law still applies.

— TaxClue Compliance Desk

Rules 107: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

People also ask

Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

Form TM-M, under rule 108(1).

No. Each is treated as a separate application "with the same filing date as the initial application" (rule 108(2)).

No. Under rule 108(3) any time limit for the initial application applies to each new application "irrespective of the date of the division".

Rule 108 refers to "a divisional fee" without stating an amount; the fee is in the First Schedule, so check the current Schedule.

One. Rule 107(3) provides for a single certificate of registration.

In a separate section of the Journal (rule 107(2)).