Time Technoplast Ltd Vs Union of India
Date: March 10, 2026
Subject Matter
Concessional GST Rate Not Applicable for Supplies to Third-Party Manufacturer for Export. AAAR ruling upheld.
Summary
The High Court has dismissed the petition, affirming that the concessional GST rate of 0.1% under Notification No. 41/2017-IT(Rate) is not available when goods are supplied to a third-party manufacturer (chemical manufacturer) for packaging before ex…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT Heard Sri M.S. Nagaraja, learned counsel for the petitioner and Sri Jeevan J. Neeralgi, learned Senior Standing Counsel for respondent Nos.1 to 3 and Sri Aditya Vikram Bhat, learned Additional Government Advocate for respondent No.4. 2. The petitioner is before this Court assailing the Ruling dated 04.03.2022 in Order No. KAR/AAAR/02/2022 pas…