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GST - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

Industrial consumer or institutional consumer? - Trading of Food ...

GST

February 22, 2024

Industrial consumer or institutional consumer? - Trading of Food grains, Sugars, Edible Oils etc. (unbranded) - Levy of GST on goods supplied by the applicant through the Nodal Agency - The AAR held that, the Department for Women, Children, Disabled & Senior Citizens qualifies as an institutional consumer if specific conditions are met, exempting the supplied goods from GST. - Goods supplied through the Nodal Agency, HACA, are also exempt from GST under the same conditions.

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