Posted By : SHIRITI KUMARI & ASSOCIATES / Published on : 10-Dec-2018 04:05 PM / View : 159 / Comment : 1
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    Who is the beneficiary of GST when Big Bazar sell the empty cartoons. The empty cartoons are the property of the retail customers and it must be given to customers to pack the purchase on demand for carrying goods comfortably. Any judgements in this regard?

    Anyone to help here?
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    • According to Clause (105) of Section 2 of the Central Goods and Services Tax Act, 2017supplier” in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied.

      Hence, here the Big Bazaar is deemed to be the Supplier of Empty Cartoons and Packets and is liable to add GST on it.

      Ultimately, the Retail Customer has to bear the Cost as well as GST on Empty Cartoons. So, the Real Beneficiary of GST could be the Government only because the Big Bazaar has to bear Compliance Cost which is not a benefit/favorable for it from GST.

      10-12-2018 / 06:02:40 PM

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