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GST - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

Levy of GST - supply of 1kg packing red gram dal secondary ...


GST Not Applicable on 1kg Red Gram Dal Supply to AP State Civil Supplies; Conditions for Taxability Not Met.

April 6, 2023

Case Laws     GST     AAR

Levy of GST - supply of 1kg packing red gram dal secondary packing in 50 kg bag to the AP State Civil Supplies Corporation Limited, Vijayawada - the commodity is packed for retail sale for any buyer who may purchase at a later point, but it is packaged to a specific buyer. Thus the first and foremost condition of taxability is not satisfied. Hence there is no question of taxability of the commodity in the instant case - No GST - AAR

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