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SGST High Court Cases

GST - Supply of HDPE drums made to a person other than the merchant exporter – Eligibility to exemption under Notification No.41/2017–Integrated Tax (Rate) dated 23.10.2017 – Petitioner supplied HDPE Drums to Chemical Manufacturer for packing Ethyl Alcohol for export - Whether petitioner is entitled to concessional Rate of 0.1% GST under Notification No. 41/2017-IT (Rate) dated 23.10.2017 – Vide the impugned order the AAR & AAAR held that the petitioner is not entitled to the concessional rate of tax - HELD - The Notification grants a concessional GST rate on inter-state supply of taxable goods by a registered supplier to a registered recipient for export, subject to strict fulfilment of the specified conditions. One such condition is that the registered recipient shall move the goods directly from the place of the registered supplier either to the port/ICD/airport/land customs station for export, or to a registered warehouse from where the goods shall be moved for export - The Notification not only mandates that the order for supply of goods be placed for the purpose of export, but also requires that both the order and the supply be between the registered supplier and the registered recipient [merchant exporter]. Neither placement of the order nor supply of goods to or by any person other than the registered recipient is contemplated so as to avail the benefit under the Notification - In the present case, the supply was made by the petitioner to the chemical manufacturer, and not directly to the merchant exporter (registered recipient). This does not satisfy the condition of the Notification. The language of the Notification is clear and unambiguous, and cannot be interpreted liberally or expanded beyond its plain terms. The lower authorities were justified in holding that the petitioner is not entitled to the concessional GST rate under the Notification - The impugned AAAR & AAR orders are confirmed and the writ petition is dismissed
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