Liability of 0.1% concessional rate of tax under GST

Last updated: 27 November 2021

Court :
The Principal Commissioner of Central Taxes, Belgaum Commissionerate

Brief :
Whether they are liable for 0.1% concessional rate of tax under Notification No.41/2017-IT (Rate) on supply of HDPE Drums for use by the manufacturer of Ethyl Alcohol in his factory for packing his manufactured goods and supply to merchant exporter?

Citation :
KAR ADRG 54/2021

THE AUTHORITY FOR ADVANCE RULINGS IN KARNATAKA GOODS AND SERVICES TAX VANIJYA THERIGE KARYALAYA, KALIDASA ROAD GANDHINAGAR, BENGALURU - 560 009
Advance Ruling No. KAR ADRG 54/2021 Dated : 29-10-2021
Present:
1. Dr.M.P. Ravi Prasad Additional Commissioner of Commercial Taxes . . . Member (State)
2. Sri. T. Kiran Reddy Joint Commissioner of Customs & Indirect Taxes . . . .Member (Central)