Case Law Details
In re Narayan Trading Corporation (GST AAR Telangana)
The case of “In re Narayan Trading Corporation (GST AAR Telangana)” involves an application for an Advance Ruling submitted by Narayan Trading Corporation to the Authority for Advance Ruling (AAR), Telangana. The application seeks clarity on the applicability of the Goods and Services Tax (GST) on certain supplies made by the applicant. Here’s a detailed exploration of the case:
Background: Narayan Trading Corporation, a registered taxpayer under the Central Goods and Services Tax (CGST) and the Telangana Goods and Services Tax (TGST) Act, 2017, is engaged in trading food grains, sugars, edible oils, etc. They have been a government contractor for over 30 years, supplying these items through various nodal agencies appointed by the Ministry.
Notification and Clarifications Sought: The application was triggered by the introduction of Notification No. 6/2022 – Central Tax (Rate) dated 13th July 2022, which amended the GST taxability criteria for unbranded food grains, pulses, flours, etc., specifying that such goods would be taxable if they are “pre-packaged and labeled”. Narayan Trading Corporation sought clarification on whether their supplies through the Hyderabad Agricultural Co-operative Association Limited (HACA) would attract GST, particularly in light of this notification and subsequent FAQs published by the Ministry of Finance.
Questions Raised: The applicant raised two main questions for Advance Ruling:
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