TaxTMI 
TaxTMI 
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
RICE- BRAND NAME NOT REGISTERED IN ANY ACTIONABLE CLAIM
19 Dec 2024 
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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. (AI Summary)
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. (AI Summary)