Benefit of Concessional rate of tax - supply of HDPE Drums for ...

Case Laws GST

April 23, 2022

Benefit of Concessional rate of tax - supply of HDPE Drums for use by the manufacturer of Ethyl Alcohol in his factory for packing his manufactured goods and supply to merchant exporter - bill-to ship-to model - The basic rule in interpretation of any statutory provision is that the plain words of the statute must be given effect to. It is only in the case of ambiguity that the principle of strict/liberal interpretation would arise. In this case, there is no ambiguity in the wordings of the impugned Notification. The conditions required to be complied with by the registered supplier and the registered recipient are very clear and does not give any scope for interpretation. - AAAR

View Source

← Previous Next →

Benefit of Concessional rate of tax - supply of HDPE Drums for ...

Case Laws GST

April 23, 2022

You may also like:

Concessional rate of tax @ 0.1% or not - In the instant case, the applicant supplies HDPE drums by raising the invoice under Billed to Merchant Exporter and shipped to...

Levy of IGST - Concessional rate of tax - supply of goods to specified institutions - Is the concessional tax rate of 5% as given under N.No. 47/2017 is applicable only...

Benefit of concessional rate of tax / GST - The benefit of reduced rate would be available to them only in the cases of supply effected after 25.01.2018 i.e. the date on...

Rate of tax - there cannot be two sales tax, one for the supply inside the State and the other for another State supply. Once the concession is extended as far as the...

Exemption from Customs Duty / concessional rate of BCD - Import of HDPE Granules - mixing of minor quantity of Hexane - The Tribunal referred to specific judgments and...

Classification of services - rate of GST - composite supply or not - - manufacturers of electronics equipments for locomotives and coaches - The supply made by the...

Profiteering - restaurant service - reduction in rate of GST - every recipient/ customer is entitled to the benefit of the tax rate reduction by way of reduced prices...

Concessional rate of tax - Manufacture of Fortified Rice Kernels- Premix - the designated Rice Millers have been requisitioned for supply of the fortified rice and the...

Validity of Higher Rate of tax on Rectified Spirit - It cannot be said that the differential rate of tax made by the State is perverse. Specific reasons have been...

Refund claim - inverted duty (GST) structure - If the Assistant Commissioner arrives at his satisfaction that the actual rate of tax on the input supplies made by the...

Concessional Rate of GST - supply of goods like scientific and technical instruments - The goods intended to be supplied by the applicant to M/s SDSC are not covered...

Zero Rate Tax - Supply of goods to SEZ - TN-VAT - Section 18 of the TNVAT Act, confers two benefits viz., Zero Rate i.e., sale on which no tax is payable but on which...

Supply of Pencils Sharpener along with Pencils - A mixed supply containing more than two supplies shall be treated as a supply of that particular supply which attracts...

Rejection of concessional rate of tax applicable to sales made in favour of Lakshadweep Administration - In the process of interpretation or application, relevant...

Concessional rate of GST - works contracts - execution of works for Telangana State Industrial Infrastructure Corporation Limited (TSIIC) - Government entity or not -...

Quick Updates: