Case Law Details
Case Name : VNR Seeds Pvt. Ltd., Raipur (GST AAR Chhattisgarh)
Related Assessment Year :
Courts :
AAR Chhattisgarh Advance Rulings
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VNR Seeds Pvt. Ltd., Raipur (GST AAR Chhattisgarh)
The applicant is not entitled to ITC on the packing material used for packaging seeds, while making such exempted supply of seeds to their own branches and to other purchasers. They are however, entitled for ITC (of the tax involved in the purchase of such packing material) on the exclusive taxable supply of such packing material made to their own branches in other States, in terms of section 17(2) of Chhattisgarh Goods and Service Tax, Act 2017.
FULL TEXT OF ADVANCE RULING IS AS FOLLOWS:-
Sub:- Chhattisgarh GST Act, 2017 – Advance Rul...
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Can edible oil refiners claim refund of ITC due to inverted duty structure of packing material such as tin container,plastic pouches etc used for packing of oil?
As per above post, ITC cannot be claimed on packaging material wherein if goods of supply falls under nil rated tax. We purchase seeds which come packed in a bag which is nil rated supply. We process and pack them in new packaging material and sell it out. The new packaging material has a different HSN code from the initial raw material packaging. We sell the old package material out as we do not have further use for it and the packaging item attracts tax say 5 %. Although we primarily deal with seeds which is nil rated, once in a while, we clear this used packing bags with proper gst invoice. In such cases, can we claim the ITC of newly purchased packing material and use it to offset the tax which is incurred upon while selling the used packing material.
NO PACKAGING MATERIAL WHICH IS ONLY USED FOR MAKING TAXABLE SUPPLY ELIGIBLE FOR ITC
I AM RUNNING A RICE MILL AND PURCHASE MATERIAL FOR PACKING OF RICE AND SELL RICE PACKAGES TO WHOLE SELLER AND RETAILERS. CAN I CLAIM ITC ON PURCHASE OF PACKING MATERIAL?