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TMI Blog2023 (6) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred to as applicant), registered under the AP Goods & Services Tax Ad, 2017. 3. Brief Pads of the case: 3.1 M/s Sri Seetharamnjaneya Sortex (hereinafter referred to as "applicant") is engaged in the business of manufacturing and supplying of rice. Applicant is having GST Registration number 37ABDFS4641PIZM. 3.2 The applicant states that they have 3 types of customers to whom sales are executed as under: A. Customer located abroad (foreign buyer) (i) The applicant states that, foreign buyer provides the specification which has to be printed/labelled on the packages of rice, which are intended for sale to it. Therefore, the applicant procures empty bags from the supplier of packing material and get them printed/ labelled according to the specifications of the foreign buyer. The rice is packed in empty bags having capacity upto 25kg and export them to foreign buyer. B. Customers located in India who purchase for the purpose of exports on "bill to ship to" basis (Exporter) (i) The applicant states that, rice is packed in empty bags which are received by the applicant from packing material supplier upon instructions from exporter and the pre-packaged rice is dispatched to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... July, 2022). The applicant states that, as per explanation (ii) of notification No 1/2017-Central Tax (Rate), The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clause (I) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is prepacked or 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. 5.2 The applicant submits the relevant extracts of Notification No 06/2022-Central Tax (Rate) dated 13th July, 2022 has been reproduced below: In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 1/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , parched paddy or rice coated with sugar or gur, commonly known as Murki, pre-packaged and labelled"; (xi) against S. No. 101A, in column (3), for the portion beginning with the words "other than those put up in" and ending with the words and bracket "as in the ANNEXURE]", the words ", other than those pre-packaged and labelled" shall be substituted; ......................................................................................................................... G. after the Schedule VII, in the Explanation, for clause (ii) and the entries relating thereto, the following clause shall be substituted, namely:- '(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or 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.'. 5.3 The applicant further submits clarifications given by Ministry of Finance regarding the GST levy on 'pre-packaged and labelled' goods vide Press ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 submissions made during the time of the personal hearing. We invite reference to the Notification no 06/2022 (CT Rate), dated 18th July 2022 wherein, GST has been made applicable on supply of "pre-packaged and labelled" commodities attracting provisions of Legal Metrology Act, 2009. The expression "pre-packaged and labelled" means a "pre-packaged commodity" as defined in clause (1) of Section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or 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. Notification No 06/2022-Central Tax (Rate) dated 13th July, 2022 1. In the said notification,- A....................................... B. in Schedule I - 2.5%, (viii) against S. Nos. 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and 59, in column (3), for the portion beginning with the words ..... X X X X Extracts X X X X X X X X Extracts X X X X
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