Case Law Details
In re AS Bharat Refinery (India) Private Limited (GST AAR Uttarakhand)
AAR observed that the designated Rice Millers have been requisitioned for supply of the fortified rice and the applicant has neither been supplying the said goods for free distribution to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, nor they are into final supply of said goods in terms of Notification No. 39/2017-C.T. (Rate) dated 18.10.2017.
In view of the above discussions, we hold that the applicant is not eligible for concessional rate of tax of 5% under the exemption Notification No. 39/2017- CT (R) dated 18.10.2017.
Further, AAR find that the applicant has cited the Advance Ruling dated 21.10.2021 in the case of M/s Rasi Nutri Foods, passed by the Authority for Advance Ruling, Tamil Nadu, however, we observe that the facts and circumstances of the case of M/s Rasi Nutri Foods, are different from the instant case, in as much as M/s Rashi Nutri Foods, raised invoices to the Tamil Nadu Civil Supplies Corporation, which had been entrusted upon implementation of distribution of Fortified Rice under the Public Distribution System and in the instant case the applicant is supplying FRK to different Rice Millers and not to the organization/agency(ies) which has/have been entrusted for free distribution to the economically weaker sections of the society, under a program duly approved by the Central Government or the State Government.
In view of the discussions held above, AAR ruled that Applicant is not eligible for concessional rate of tax of 5% under the exemption Notification No. 39/2017- CT (R) dated 18.10.2017
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