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

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