https://www.taxtmi.com/caselaws?id=436178 The AAR held that GST is not leviable on red gram dal packed in 1kg units and secondary packed in 50kg bags supplied to AP State Civil Supplies Corporation Limited. The ruling determined that the commodity was not a pre-packed commodity as it was specifically packed according to the buyer's instructions regarding color, theme, transparency, and printing details, rather than being packed for general retail sale. Since the fundamental condition of taxability for pre-packed commodities was not satisfied, the question of primary/secondary packaging or institutional supply became irrelevant. en-us Fri, 31 Mar 2023 00:00:00 +0530 Wed, 16 Apr 2025 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436178 The AAR held that GST is not leviable on red gram dal packed in 1kg units and secondary packed in 50kg bags supplied to AP State Civil Supplies Corporation Limited. The ruling determined that the commodity was not a pre-packed commodity as it was specifically packed according to the buyer's instructions regarding color, theme, transparency, and printing details, rather than being packed for general retail sale. Since the fundamental condition of taxability for pre-packed commodities was not satisfied, the question of primary/secondary packaging or institutional supply became irrelevant. Case-Laws GST Fri, 31 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436178