Case LawW.P. (C) No.279/2021
Sarvasiddhi Agrotech Pvt. Ltd Vs Union Of India
- Court:
- High Court
- Bench:
- Tripura and Agartala
- Date:
- April 20, 2021
- Type:
- Writ Petition
- Members:
- AKIL KURESHI, S.G. CHATTOPADHYAY
Subject
GST is payable on the supply of rice even if brand name is not registered
Exemption
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…
Judgement
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…