GST Not Applicable on 1kg Red Gram Dal Supply to AP State Civil Supplies; Conditions for Taxability Not Met.

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....Levy of GST - supply of 1kg packing red gram dal secondary packing in 50 kg bag to the AP State Civil Supplies Corporation Limited, Vijayawada - the commodity is packed for retail sale for any buyer who may purchase at a later point, but it is packaged to a specific buyer. Thus the first and foremost condition of taxability is not satisfied. Hence there is no question of taxability of the commodity in the instant case - No GST - AAR....