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TMI Blog2024 (2) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression 'GST Act' would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000/- under SGST and Rs. 5,000/- under CGST towards the fee for Advance Ruling. The Applicant has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2022. A copy of the notification is enclosed herewith. The relevant extracts of the notification are as follows: S.No. B(xvi) "for the portion beginning with the words "and put up in unit container and bearing a brand name", the words "pre-packaged and labeled" shall be substituted;" That the press release dated 18th July 2022, titled FAQS on GST has clarified applicability on 'pre-packaged and labeled' goods. They require a clarification in this regard. Hence this application. 4.2 Company Background: M/s. Narayan Trading Corporation is a registered taxpayer under the CGST & SGST Act, 2017 and is actively engaged in the trading of Food grains, Sugars, Edible Oils etc., for the past 30 Years and is a government contractor for su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , redgram or pigeon pea is classified as HSN 0713 60 00. As on 13-07-2022, S.No. 215 of Schedule-I of Notification No. 1 of 2017 as amended vide Notification No. 18 of 2018 dt: 26-07-2018 stood as follows with respect to this commodity: S.No Chapter/Heading/Sub-heading/Tariff item Description of Goods 1 2 3 25. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split *[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicability of GST on pre-packaged and labelled goods on 18.07.2022 and at FAQ No. 7 for the question regarding industrial / institutional it is clarified as follows: Q: Whether tax is payable if such packaged commodities are supplied for consumption by industrial consumers or institutional consumers? Clarification: Supply of packaged commodity for consumption by industrial consumer or institutional consumer is excluded from the purview of the Legal Metrology Act by virtue of rule 3 (c) of Chapter-II of Legal Metrology (Packaged Commodities) Rules, 2011. Therefore, if supplied in such manner as to attract exclusion provided under the said rule 3(c), it will not be considered as pre-packaged and labelled for the purposes of GST levy. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are nominated as nodal agency vide G.O. RT No. 69 dated 07/04/2017. The supply of Red Gram is meant for all the ICDS projects in the state. The HACA will call for tenders on behalf of the Women Dev. & Child Welfare Dept., for the supply of Red Gram Dall. HACA is an agency to provide service for the proper qualitative and timely supply of Red Gram Dall to above Department as per their norms/requirements. Thus HACA is an agent on behalf of The Department for Women, Children, Disabled & Senior Citizens who is the principal who as nominated HACA as a nodal agency for the specific purpose of calling for tenders on behalf of the principal and ensure proper qualitative and timely supply of Red Gram Dall. According to the applicant the Department ..... X X X X Extracts X X X X X X X X Extracts X X X X
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