9911796707
TMI Blog2024 (2) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... is meant for all the ICDS projects in the state. The HACA will call for tenders on behalf of the Women Dev. Child Welfare Dept., for the supply of Red Gram Dall. HACA is an agency to provide service for the proper qualitative and timely supply of Red Gram Dall to above Department as per their norms/requirements. Thus HACA is an agent on behalf of The Department for Women, Children, Disabled Senior Citizens who is the principal who as nominated HACA as a nodal agency for the specific purpose of calling for tenders on behalf of the principal and ensure proper qualitative and timely supply of Red Gram Dall. The Department for Women, Children, Disabled Senior Citizens of the State of Telangana is buying packaged commodities, directly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f this Advance Ruling, the expression GST Act would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000/- under SGST and Rs. 5,000/- under CGST towards the fee for Advance Ruling. The Applicant has declared that the questions raised in the application have neither been decided nor are pending before any authority under any provisions of the CGST/TGST Act 2017. The application is, therefore, admitted after examining it and the records called for and after hearing the applicant as per section 98(2) of TGST Act 2017 4. BRIEF FACTS OF THE CASE: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S on GST has clarified applicability on 'pre-packaged and labeled' goods. They require a clarification in this regard. Hence this application. 4.2 Company Background: M/s. Narayan Trading Corporation is a registered taxpayer under the CGST SGST Act, 2017 and is actively engaged in the trading of Food grains, Sugars, Edible Oils etc., for the past 30 Years and is a government contractor for supply of above said items directly and through nodal agencies as appointed by the Ministry from time to time. M/s. Hyderabad Agricultural Co-operative Association Limited (HACA) Hyderabad has come into being in the year 1949, to serve the farmers community of the erstwhile State of Hyderabad and commenced functioning from 01.07.1949. Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tariff item Description of Goods 1 2 3 25. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split *[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] (*Substituted vide Notification No. 27/2017, Dt. 22/09/2017) Earlier it was read as put up in unit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at FAQ No. 7 for the question regarding industrial / institutional it is clarified as follows: Q: Whether tax is payable if such packaged commodities are supplied for consumption by industrial consumers or institutional consumers? Clarification : Supply of packaged commodity for consumption by industrial consumer or institutional consumer is excluded from the purview of the Legal Metrology Act by virtue of rule 3 (c) of Chapter-II of Legal Metrology (Packaged Commodities) Rules, 2011. Therefore, if supplied in such manner as to attract exclusion provided under the said rule 3(c), it will not be considered as pre-packaged and labelled for the purposes of GST levy. As per Rule 3 of Legal Metrology (Packaged Commodities) r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RT No. 69 dated 07/04/2017. The supply of Red Gram is meant for all the ICDS projects in the state. The HACA will call for tenders on behalf of the Women Dev. Child Welfare Dept., for the supply of Red Gram Dall. HACA is an agency to provide service for the proper qualitative and timely supply of Red Gram Dall to above Department as per their norms/requirements. Thus HACA is an agent on behalf of The Department for Women, Children, Disabled Senior Citizens who is the principal who as nominated HACA as a nodal agency for the specific purpose of calling for tenders on behalf of the principal and ensure proper qualitative and timely supply of Red Gram Dall. According to the applicant the Department for Women, Children, Disabled Senior ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
