https://www.taxtmi.com/caselaws?id=449909 The AAR, Telangana ruled that supplies of Red Gram Dal through HACA (nodal agency) to the Department for Women, Children, Disabled Senior Citizens qualify for GST exemption. The department was deemed an institutional consumer purchasing packaged commodities directly from manufacturers/wholesale dealers for institutional use, not commercial purposes. The supplies are exempt from CGST/SGST provided conditions are met: goods bear "not for retail sale" declaration, purchased directly from manufacturer/importer/wholesale dealer, and used for institutional purposes only. en-us Fri, 09 Feb 2024 00:00:00 +0530 Fri, 25 Apr 2025 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449909 The AAR, Telangana ruled that supplies of Red Gram Dal through HACA (nodal agency) to the Department for Women, Children, Disabled Senior Citizens qualify for GST exemption. The department was deemed an institutional consumer purchasing packaged commodities directly from manufacturers/wholesale dealers for institutional use, not commercial purposes. The supplies are exempt from CGST/SGST provided conditions are met: goods bear "not for retail sale" declaration, purchased directly from manufacturer/importer/wholesale dealer, and used for institutional purposes only. Case-Laws GST Fri, 09 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449909