TMI Blog2023 (4) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the commodity at the behest and at the specific instructions of the buyer, ie., AP State Civil Supplies Corporation Limited. It is clearly evident from the package that the AP State civil have made very clear instruction as to the color, theme, transparency and the details to be printed on the package. Thus the commodity is packed for retail sale for any buyer who may purchase at a later point, but it is packaged to a specific buyer. Thus the first and foremost condition of taxability is not satisfied. Hence there is no question of taxability of the commodity in the instant case. In view of this the discussion as primary / secondary packaging or Institutional supply is nothing but infructuous. - SRI. K. RAVI SANKAR, AND SRI. RV PRAD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of supplying essential commodities to the fair price shops for public distribution. 3.3 The corporation invited tenders for supply of 25,000 MTs red gram dall,(Fatka) variety in 1 kg packet form with secondary packaging in 50 kg PP bags to all the MLS points of APSCSCL in (13) districts across the Andhra Pradesh State for distribution under PDS and various schemes through AP e-procurement auction platform. 3.4 The applicant is a successful bidder and supplying the red gram dall to the corporation adhering to the guidelines issued by the corporation regarding packing and printing of label on the packing, which are given as under:- (a) The successful bidder has to supply the allotted quantity with good quality of red gram dall to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry packing in 50 kg bag to the AP State Civil Supplies Corporation Limited, Vijayawada as per the design and label given by the corporation with a prior agreement attracts GST. On Verification of basic information of the applicant, it is observed that the applicant is under state jurisdiction i.e, Special Circle GNT Circle, Guntur -II Division. Accordingly, the application has been forwarded to the jurisdictional officer and a copy marked to the Central Tax authorities to offer their remarks as per Sec. 98(1) of CGST /APGST Act 2017. In response, remarks are received from the State jurisdictional officer concerned stating that no proceedings lying pending with the issue, for which the advance ruling sought by the applicant. 5. Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... poration in 1 kg packaging and secondary packaging in 50 kg bag .The packaging and labelling is done as per the directions issued by corporation. The applicant wants to know whether the supply of 1kg packing red gram dall and secondary packing in 50 kg bag to the AP State Civil Supplies Corporation Limited, Vijayawada as per the design and label given by the corporation with a prior agreement attracts GST or not. Now we discuss to know whether the supply of 1kg packing red gram dall and secondary packing in 50 kg bag to the AP State Civil Supplies Corporation Limited, Vijayawada as per the design and label given by the corporation with a prior agreement attracts GST or not. We invite reference to the Notification no 06/2022 (CT Rate),dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in a package with a pre-determined quantity means that the commodity is packaged the attribute 'pre' had a specific connotation which means that is packaged not for any specific buyer but is packed in general for any buyer who may purchase it later. Thus any packaging made as per the specific request and at the behest of a specific buyer is not a 'pre-packaged' but is only packaged. Another essential condition is that the commodify shall be labelled which by the definition supra means a label securely affixed thereto is required to bear the declarations under the Provisions of the Legal Metrology Act 2009 (1 of 2010) and the rules made thereunder. As per legal Metrology Act 2009 various conditions under which the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l have made very clear instruction as to the color, theme, transparency and the details to be printed on the package. Thus the commodity is packed for retail sale for any buyer who may purchase at a later point, but it is packaged to a specific buyer. Thus the first and foremost condition of taxability is not satisfied. Hence there is no question of taxability of the commodity in the instant case. In view of this the discussion as primary / secondary packaging or Institutional supply is nothing but infructuous. In view of the foregoing, we pass the following RULING (Under Section 98 of Central Goods and Services Tax Act, 2017 and The Andhra Pradesh Goods and Services Tax Act, 2017) Question :- Whether the supply of 1kg pac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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