No GST on red gram dall supplied in secondary packing in 50 kg bag to AP State Civil Supplies Corporation

In re Seetharamnjaneya Dal and Fried Gram Mill (GST AAR Andhra Pradesh) AAR held that GST not applicable on supply of 1 kg packing red gram dall secondary packing in 50 kg bag to the AP State Civil Supplies Corporation Limited, Vijayawada as per the design and label given by the corporation with a prior agreement. In the instant case, the applicant is supplying red gram dall to the corporation in 1 kg packaging and secondary packaging in 50 kg bag. It is also contended by the applicant that AP State Civil Supplies Corporation Limited being an institution which supplies essential commodities un...