12 November 2020
We are a manufacturer of unbranded nil rated product (wheat flour). We are supplying the product to a buyer . The buyer is supplying the same to a merchant exporter but requires the wheal flour to be packed by us in the packing PP bags containing brand of exporter and the same will be provided by the exporter. In this case is there any GST liability attracted on us and what are the documents required to be taken by us from the exporter. The product will be exported in UAE.
13 November 2020
I am afraid that your activity may amount to supply of flour in unit container bearing brand name. Please refer to AAR-MH decision in the case of Aditya Birla Retail. This definitely should be properly evaluated in detail.