VNR Seeds (P.) Ltd., In re
Date: June 6, 2018
Court: Authority for Advance Ruling
Bench: Chhattisgarh
Type: Advance Ruling
Judge(s)/Member(s): S.K. BUXY AND RAJESH KUMAR SINGH
Subject Matter
ITC is not available on packing materials used for exempted supply of seeds
Summary
The applicant is a supplier of packed seeds that are exempt. The applicant supplies the aforesaid goods to its branches in other states. The applicant filed an application for advance ruling on the following question "Whether tax paid on Packing…
1. The Applicant M/s VNR Seeds Pvt. Ltd. Raipur, GSTIN 22AACCV0174D1ZW has filed the application U/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017 requesting advance ruling to keep Input Tax Credit (ITC) of the packaging material till they are into their stock and regarding ITC while transferring goods between their 'own branches. This ruling has been sought by the applicant in the…