https://www.taxtmi.com/caselaws?id=449909 Packaged commodities supplied to an institution are excluded from the GST treatment for pre-packaged and labelled goods when the buyer qualifies as an institutional consumer under the Legal Metrology framework. The Department for Women, Children, Disabled & Senior Citizens was held to fall within that category if it buys directly from the manufacturer, importer, or wholesale dealer, bears the declaration "not for retail sale," and uses the goods for its own non-commercial purpose. Accordingly, supplies through the nodal agency do not attract GST where those conditions are satisfied. 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 Packaged commodities supplied to an institution are excluded from the GST treatment for pre-packaged and labelled goods when the buyer qualifies as an institutional consumer under the Legal Metrology framework. The Department for Women, Children, Disabled & Senior Citizens was held to fall within that category if it buys directly from the manufacturer, importer, or wholesale dealer, bears the declaration "not for retail sale," and uses the goods for its own non-commercial purpose. Accordingly, supplies through the nodal agency do not attract GST where those conditions are satisfied. Case-Laws GST Fri, 09 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449909