Concessional GST rate on supply of HDPE Drums for use by manufacturer of Ethyl Alcohol in his factory

In re Time Technoplast Limited (GST AAR Karnataka)

Whether they are liable for 0.1% concessional rate of tax under Notification No. 41/2017-IT (Rate) on supply of HDPE Drums for use by the manufacturer of Ethyl Alcohol in his factory for packing his manufactured goods and supply to merchant exporter?Please become a Premium member. If you are already a Premium member, login here to access the full content.