RICE- BRAND NAME NOT REGISTERED IN ANY ACTIONABLE CLAIM

[PN ELAMPARRUTHY]

Tax payer selling a rice in brand name not registered no actionable claimed, affidavit filed only 2019 sep that to filed in GST range office only acknowledment copy recieved and got sign in delivery note now order passed against tax payer that filed affidavit is not valid and exemption is not allowed to brand name (not registered ) rice, tax calculated from from july 2017 to 2024 any case laws related to my issue ... ( "Sarvasiddhi Agrotech Pvt. Ltd" ) Shyam Agro Foods v. GST Commissioner (2021) this case are favour to tax payer

2021 (4) TMI 1137 - TRIPURA HIGH COURT

[Shilpi Jain]

Provisions of GST have been amended long time back. Pls have a look at the rate notification. Pre-packaged and pre-labelled, is the criterion now.

[PN ELAMPARRUTHY]

Actually department tax charged from 2017 to 2022 July I wrongly mention, they selling unbranded rice with using the disclaimer forgo of actionable claim in the rice bags..

Given above it is apparent that to relinquish the actionable claim or enforceable right on such brand nalncs. the following conditions prescribed in the Annexure-I of the said Notification must be met

(CI) One should file an affidavit to that effect \with the jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name

(b) One should on each such unit container, clearly print in indelible ink1 both in English and the local language, that in respect of’ the brand name printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.

Consequently, the taxpayer is ineligible to claim GST exemption as per Notification No. 28/2017 dated 22.09.2017 for the supply of rice under Nil/ Exempted/ Non-GST category from September 2017 to July 2022. Thus the taxpayer is liable to remit taxes for all their supplies misstated under Nil/ Exempted/ Non-GST- supplies for the period from September. 2017 to July 2022

AI Summary

Foregoing actionable claim precludes GST exemption on branded rice; tax liability arises for past supplies.
The rice exemption requires strict Annexure I compliance: file an affidavit with the jurisdictional tax commissioner relinquishing actionable claim and print an indelible bilingual disclaimer on every unit container. A late, informal, or unacknowledged affidavit and absence of the prescribed marking mean ineligibility for the rice exemption and tax liability for supplies misclassified as nil/exempt. Changes to the rate notification establishing a pre packaged and pre labelled criterion also impact eligibility.