Vedika Exports Tea (P.) Ltd., In re
Date: January 28, 2019
Subject Matter
Filling tea leaves into the tea bag pouches and stitching along with packaging the manufactured tea bags in cartons is a composite supply
Summary
The Applicant, stated to be a contract packer of tea bags, seeks a ruling on the classification of the services provided in way of packing of tea bags and the rate of GST thereon. The AAR ruled that The blended tea received by the applicant from HUL,…
1. The Applicant, stated to be a contract packer of tea bags, seeks a ruling on the classification of the services provided in way of packing of tea bags and the rate of GST thereon. Advance Ruling is admissible under Section 97(2)(a) of the CGST/WBGST Act, 2017 (hereinafter collectively called the GST Act). The Applicant states that the questions raised in the Application have neither been…