9911796707
TMI Blog2024 (2) TMI 1058X X X X Extracts X X X X X X X X Extracts X X X X ..... erred to as applicant), registered under the AP Goods & Services Tax Act, 2017. 3. Brief Facts of the case: 3.1 M/s. Sarala Foods Private Limited (hereinafter referred to as "applicant") is engaged in the business of manufacturing and supplying of rice. Applicant is having GST Registration number 37AAJCS1419B1ZN. 3.2 The applicant supplying nee to customers in pre-packaged and labelled packages, having quantity up to 25 Kilograms (Kgs). 3.3 The applicant stated that they have 3 types of customers to whom sales are executed as under: A. Customer located abroad [foreign buyer) (i) The applicant stated 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 up to 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 stated that, rice is packed in empty bags which are r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e with effect from 18th July 2022. (Refer clause (viii) of sub-Para B of Para 1 of Notification No 06/2022-Central Tax (Rate) dated 13th July, 2022). The applicant stated that, as per explanation (li) 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 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. 5.2 The applicant submitted 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), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, 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 VIl, 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 (!) 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 submitted clarifications given by Ministry of Finance regarding the GST levy on ' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the business of manufacturing and supplying of rice. Applicant is having GST Registration number 37AAJCS1419BlZN. The applicant supplying rice to customers in pre-packaged and labelled packages, having quantity up to 25 Kilograms (Kgs). The applicant stated that they have 3 types of customers to whom sales are executed as under: A. Customer located abroad (foreign buyer) (i) The applicant stated 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 up to 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 stated that, rice is packed in empty bags which are received by the applicant from packing material supplier upon instructions from exporter and the prepackaged rice is dispatched to customs port (bill to ship to basis) as per the instructions of exporter and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined 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.' 2. The applicant also made a reference to the clarifications issued by Ministry of Finance which is stated as under: Ministry of Finance clarification on doubts/queries regarding the GST levy on pre-packaged and labelled goods vide Press Release dated 18th July 2022. a) If specified commodities are supplied in a package that do not require declaration (s)'compliance(s) under the legal Metrology Act. 2009 (1 of 2010), and the rules made thereunder, the same would not be treated as pre-packaged and labelled for the purposes of GST levy. b) In the context of food items (such as pulses, cereals like rice, wheat. flour etc), the supply of specified pre-packaged food articles would fall within the purview of the definition of 'pre-packaged commodity' under the legal Metrology Act, 2009, and the rules made thereunder, if such pre-packaged and labelled packages contained ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
