Sarvasiddhi Agrotech Pvt. Ltd Vs Union Of India
Date: April 20, 2021
Court: High Court
Bench: Tripura and Agartala
Type: Writ Petition
Judge(s)/Member(s): AKIL KURESHI, S.G. CHATTOPADHYAY
Subject Matter
GST is payable on the supply of rice even if brand name is not registered
Summary
1. Notification 27/2017 CT(R) dated 22.09.2017 issued by the Government of India, following amendment in the previous Notification 1/2017-CT(R) was made: “(v) in S. No. 49, in column (3), for the words “put up in unit container and bearin…
Petitioner has challenged an order dated 03.07.2020 passed by the adjudicating authority as well as an order dated 27.01.2021 passed by the Appellate authority. 2. Brief facts are as under: Petitioner is a registered company and is engaged in supply of rice in the State of Tripura. According to the petitioner, the company supplies Non-Basmati un-branded rice. However, the State Goods and Service T…