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Issues: (i) Whether the Department for Women, Children, Disabled & Senior Citizens is covered within the definition of industrial consumer or institutional consumer; (ii) Whether the goods supplied by the applicant through the nodal agency attract GST.
Issue (i): Whether the Department for Women, Children, Disabled & Senior Citizens is covered within the definition of industrial consumer or institutional consumer.
Analysis: The ruling turned on the meaning of "pre-packaged and labelled" goods in the GST rate notification, read with the exclusion in the Legal Metrology framework for commodities meant for industrial consumers or institutional consumers. The definition of institutional consumer in the Legal Metrology (Packaged Commodities) Rules, 2011 covers an institution buying packaged commodities bearing the declaration "not for retail sale", directly from the manufacturer, importer, or wholesale dealer, for use by the institution and not for commercial or trade purpose.
Conclusion: Yes, the Department is covered as an institutional consumer if the stated conditions are satisfied.
Issue (ii): Whether the goods supplied by the applicant through the nodal agency attract GST.
Analysis: Supplies of packaged commodities for consumption by an institutional consumer fall outside the scope of the Legal Metrology packing requirements and are therefore not treated as pre-packaged and labelled goods for GST levy. On that basis, the commodity supplied through the nodal agency would not attract GST when the supply is made under the prescribed institutional-consumer conditions.
Conclusion: No, the goods do not attract GST if the prescribed conditions are fulfilled.
Final Conclusion: The ruling grants GST relief for supplies made to the specified department through the nodal agency, subject to the commodities being marked "not for retail sale" and purchased directly for institutional use, not for trade or commercial purpose.
Ratio Decidendi: Goods supplied in packaged form are not liable to GST as pre-packaged and labelled goods when they are supplied to an institutional consumer falling within the Legal Metrology exclusion and the statutory conditions for institutional consumption are satisfied.
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