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GST - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

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


Exemption of GST on Unbranded Food Supplies to Welfare Departments Confirmed by AAR Under Specific Conditions.

February 22, 2024

Case Laws     GST     AAR

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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