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Liability of 0.1% concessional rate of tax under GST


Last updated: 27 November 2021

Court :
The Principal Commissioner of Central Taxes, Belgaum Commissionerate

Brief :
Whether they are liable for 0.1% concessional rate of tax under Notification No.41/2017-IT (Rate) on 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?

Citation :
KAR ADRG 54/2021

THE AUTHORITY FOR ADVANCE RULINGS IN KARNATAKA GOODS AND SERVICES TAX VANIJYA THERIGE KARYALAYA, KALIDASA ROAD GANDHINAGAR, BENGALURU - 560 009 
Advance Ruling No. KAR ADRG 54/2021 Dated : 29-10-2021 
Present: 
1. Dr.M.P. Ravi Prasad Additional Commissioner of Commercial Taxes . . . Member (State) 
2. Sri. T. Kiran Reddy Joint Commissioner of Customs & Indirect Taxes . . . .Member (Central) 

Please find attached the enclosed file for the full judgement.

 

Poojitha Raam
Published in GST
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