TMI Blog2018 (10) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... g should be directly related to applicant in respect of supply of goods or services. In the instant case applicant is a recipient of goods and not the supplier or manufacturer of said goods. Since the applicant has sought question which is directly related to supplier of goods, the above said ruling does not appears to be applicable in instant case. The ruling is not applicable as applicant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Applicant is engaged in the manufacture of Wheat Flour, Maida and Suii falling under HSN 1101 1103 of GST tariff respectively and they supply their goods without payment of GST. For packing of the above said final prodacts, the applicant uses the sacks/bags made from woven fabric falling under HSN 6305 33 00 on which GST rate is 5%. 4. The manufacturer supplier of the above said sacks and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit of the inputs i.e. Sackes and Bags. 6. As per Section 95(a) of CGST / SGST Act, 2017 Advance Ruling is defined as - Advance ruling means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100, in relation to the supply of goods or services or both being un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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