Liability of 0.1% concessional rate of tax under GST

Last updated: 27 November 2021

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This ruling by the Karnataka Authority for Advance Rulings clarifies the applicability of the 0.1% concessional rate of tax under GST. The decision addresses specific scenarios and provides guidance on when this reduced tax rate can be legitimately applied. It aims to bring certainty to taxpayers regarding this particular tax provision.

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.

FAQ :

The ruling concerns the liability and applicability of the 0.1% concessional rate of tax under the Goods and Services Tax (GST).

The ruling was issued by the Authority for Advance Rulings in Karnataka, Goods and Services Tax.

The ruling is dated 29-10-2021.

The members were Dr. M.P. Ravi Prasad (Member - State) and Sri. T. Kiran Reddy (Member - Central).

Attached File : 1442821_4659_timetechnoplastlimited81121.pdf

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Judgement posted by

Poojitha Raam Vinay

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I simplify complex income tax, TDS, banking, and investment updates into practical insights for taxpayers, salaried professionals, pensioners, and senior citizens. I regularly write on ITR filing, tax compliance, savings schemes, and the latest financial rule changes in India.

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