GST Concession on HDPE Drums supplied to third‑party manufacturer was not eligible under Export Notification

Time Technoplast Ltd Vs Union of India (Karnataka High Court) Conclusion: The company could not claim the concessional GST rate of 0.1% under Notification No. 41/2017-IT(Rate), as the supply of HDPE drums was made to a chemical manufacturer rather than directly to the registered merchant exporter. Held: In the instant case, the matter arose after assessee supplied HDPE drums to a chemical manufacturer, who used them to pack ethyl alcohol. The merchant exporter then exported the alcohol packed in those drums. Assessee argued that the supply of HDPE drums was made on purchase orders placed by th...