Concessional rate of GST is not applicable to the Applicant's activity of manufacture and supply of Fortified Rice Kernels to the rice mills designated by Tamil Nadu Civil Supplies Corporation upto 30.09.2021.
Levy of GST— In the instant case, applicant, has stated that they have been awarded the contract for supplying 164MTs of Fortified Rice Kernels (FRS) to the Tamilnadu Civil Supplies Corporation pursuant to the Pilot scheme on “Fortification of Rice & Its distribution under the Public Distribution System”, project launched by the Central Government.
The applicant wishes to obtain ruling on the following question:-
Whether Notification 39/2017-CT(R) dated 18.10.2017 read with G.O.Ms.No. 140 dated 17.10.2017 issued by the Commercial Taxes and Registration Department, would be applicable to the Applicant's activity of manufacture and supply of Fortified Rice Kernels to the Tamil Nadu Civil Supplies Corporation pursuant to the Pilot Scheme on “Fortification of Rice & its Distribution under the Public Distribution System” project launched by the Central Government.
Held that— Since the goods supplied satisfy the conditions 1 and 2, we hold that the applicant is eligible for the benefit of Notification No. 39/2017-C.T.(Rate) dated 18.10.2017 as amended by Notification No. 11/2021-C.T.(Rate) dated 30.09.2021, effective from 01.10.2021 only, on fulfilling the conditions stipulated thereon in column (d) for such periodic demand and supply of FRK (Premix) made by them and the concessional rate is not eligible to them for the period upto 30.09.2021.
Concessional rate of GST is not applicable to the Applicant's activity of manufacture and supply of Fortified Rice Kernels to the rice mills designated by Tamil Nadu Civil Supplies Corporation upto 30.09.2021.
Levy of GST— In the instant case, applicant, has stated that they have been awarded the contract for supplying 164MTs of Fortified Rice Kernels (FRS) to the Tamilnadu Civil Supplies Corporation pursuant to the Pilot scheme on “Fortification of Rice & Its distribution under the Public Distribution System”, project launched by the Central Government.
The applicant wishes to obtain ruling on the following question:-
Whether Notification 39/2017-CT(R) dated 18.10.2017 read with G.O.Ms.No. 140 dated 17.10.2017 issued by the Commercial Taxes and Registration Department, would be applicable to the Applicant's activity of manufacture and supply of Fortified Rice Kernels to the Tamil Nadu Civil Supplies Corporation pursuant to the Pilot Scheme on “Fortification of Rice & its Distribution under the Public Distribution System” project launched by the Central Government.
Held that— Since the goods supplied satisfy the conditions 1 and 2, we hold that the applicant is eligible for the benefit of Notification No. 39/2017-C.T.(Rate) dated 18.10.2017 as amended by Notification No. 11/2021-C.T.(Rate) dated 30.09.2021, effective from 01.10.2021 only, on fulfilling the conditions stipulated thereon in column (d) for such periodic demand and supply of FRK (Premix) made by them and the concessional rate is not eligible to them for the period upto 30.09.2021.