Time Technoplase Limited ., In re
Date: October 29, 2021
Subject Matter
Concessional rate of 0.1% GST is NOT applicable on the supply of HDPE drums billed to Merchant Exporter but shipped to the manufacturer
Summary
The applicant contests that their product HDPE drums are used for packing the ethyl alcohol which is exported by the merchant exporter and hence they are entitled to the concessional rate of 0.1% in terms of Notf 40/2017-CT(R) HELD BY AAR: The Notifi…
M/s. Time Technoplast Limited (herein after referred to as ‘the applicant’), Plot No.605, Part A, Belur, KIADB, 3rd Stage, Belur, Dharwad-580011, having GSTIN 29AAACT2783J1ZY have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 " data-preview-variation="descriptionPage" data-url="https://taxguru.in/goods-and-service-tax/president-assents-central-goods-service…