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TMI Blog2023 (4) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... nd differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the APGST Act. 2. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s. Seetharamnjaneya Dal and Fried Gram Mill (hereinafter referred to as applicant), registered under the AP Goods & Services Tax Act, 2017. 3. Brief Facts of the case: 3.1 M/s Seetharamnjaneya dal and fried gram mill (hereinafter referred to as "applicant") is engaged in the business pulses an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be printed on the one Kg pouch shall be provided by the APSCSCL. The woven sack bag shall have the following matter printed in black colour. GOVERNMENT OF ANDHRA PRADESH SUPPLIER CODE/user id..........batch No....... DATE OF PACKING: TO BE STORED IN DRY PLACE: (c) Packing should be in at least one side transparent polythene pack where in the commodity should be visible. (d) While supplying the redgram dal commodity in pouches in date of packing, batch number, date of expiry should be printed on the pouch. Without the above details the stocks dispatched by the suppliers will not be accepted at the MLS points of APSCSCL. Any deviation will be viewed seriously and severe action will be initiated against default suppliers. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... very well known and the packing and labeling is made as per the directions of the purchaser i.e. Corporation. 6. Personal Hearing: The proceedings of Personal Hearing were conducted on 11.01.2023, for which the authorized representative, Ramaraju Srinivasa Rao, Advocate attended and reiterated the submissions already made. 7. Discussion and Findings: We have examined the issues raised in the application in light of the facts and arguments submitted by the applicant. We have considered the submissions made by the applicant in their application for Advance Ruling. We have considered the issues involved from which advance ruling is sought by the applicant and the relevant facts along with arguments made by the applicant and also their sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld attract GST:- (i) It is pre-packaged; and (ii) It is labelled which means that it is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder. The word 'Pre-packaged' is defined in the legal Metrology Act, 2009 vide Sec 2(1)(l) of the Legal Metrology Act 2009 as, pre-packaged commodity means a commodity which without the purchaser being present is placed in a package of whatever nature, whether sealed or not, so that the product contained therein has a pre determined quantity. Thus the condition of pre-packaged involves the cumulative satisfaction of the following conditions.- 1) Without the purchaser being present. 2) Commodity is placed in a pac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve supply is not an 'Institutional supply and is not exempted by rule 3(B). The questions whether the primary pack of less than 25 Kgs, but are secondary packed in a pack above 25 kgs are covered by Legal Metrology Act or Not? Or whether the supply to Ap Civil supplies is Institutional supply or Not are to be decided in the backdrop of the provision of Legal Metrology Act, but not under GST. Be that it may, the first and foremost condition of taxability is that the commodity should have been a pre-packed commodity which means that the commodity is not packed for any specific known buyer. In the Instance case the applicant is packing the commodity at the behest and at the specific instructions of the buyer, ie., AP State Civil Supplies ..... X X X X Extracts X X X X X X X X Extracts X X X X
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