Reserved on : 21.01.2026 Pronounced on : 11.03.2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11^TH DAY OF MARCH, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND WRIT PETITION No. 5460 OF 2023 (T-RES)

BETWEEN:

1. M/S TIME TECHNOPLAST LTD., PLOT No.605, PART A BELUR, KIADB, 3^RD STAGE, BELUR, DHARWAD-580011.

…PETITIONER (BY SRI NAGARAJA M. S., ADVOCATE)

AND:

Digitally

1. THE UNION OF INDIA, signed by VINUTHA B S MINISTRY OF FINANCE, Location: DEPARTMENT OF REVENUE, High Court of Karnataka NORTH BLOCK, NEW DELHI-110001.

(REPRESENTED BY ITS SECRETARY)

2. THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX QUEENS ROAD, BENGALURU-560001.

3. THE COMMISSIONER OF CENTRAL TAX BELAGAVI COMMISSIONERATE, 71, CLUB ROAD, VISVESVARAYA NAGAR, SADASHIV NAGAR, BELAGAVI-590001.

4. THE COMMISSIONER OF COMMERCIAL TAXES, 3^RD FLOOR, VISVESWARAYA TOWER, BANGALORE-560001.

…RESPONDENTS (BY SRI JEEVAN J NEERALGI, SENIOR STANDING COUNSEL FOR R1 TO R3;

SRI ADITYA VIKRAM BHAT, AGA FOR R4)

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH AND SET ASIDE THE IMPUGNED ORDER No.KAR/AAAR/02/2022 DATED 04/03/2022 PASSED BY THE KARNATAKA APPELLATE AUTHORITY FOR ADVANCE RULING VIDE ANNEXURE-A IN KARNATAKA COMPRISING OF RESPONDENT Nos.2 AND 4 THIS PETITION HAVING BEEN HEARD AND RESERVED FOR ORDERS, COMING ON FOR PRONOUNCEMENT THIS DAY, K.V. ARAVIND J., MADE THE FOLLOWING:- CORAM: HON'BLE MR. JUSTICE S.G.PANDIT and HON'BLE MR. JUSTICE K. V. ARAVIND C.A.V. ORDER (PER: HON'BLE MR. JUSTICE K.V.ARAVIND)

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 passed by the Karnataka Appellate Authority for Advance Ruling (for short, “Appellate Authority”), and seeking a writ of mandamus directing the respondents to hold that the petitioner is entitled to exemption under Notification No.41/2017–IT(Rate) dated

23.10.2017 (for short “the Notification”).

3. The facts, in brief, are that the petitioner is engaged in the manufacture of packaging materials, including HDPE drums, Jerrycans and Intermediate Bulk Containers, falling under HSN 3923. Upon receipt of purchase orders from merchant exporters for the supply of HDPE drums, the petitioner raised invoices on the merchant exporters and delivered the HDPE drums to the premises of the chemical manufacturers. The chemical manufacturer is engaged in the manufacture of ethyl alcohol. The ethyl alcohol is packed in the drums supplied by the petitioner, and thereafter the merchant exporter exports the same.

3.1 The Notification was issued in exercise of the powers conferred under Section 6(1) of the Integrated Goods and Services Tax Act, 2017 (for short, “IGST Act”). According to the petitioner, in terms of the said Notification, the supply of HDPE drums is eligible for a concessional rate of tax.

3.2 The petitioner filed an application under Section 97 of the Central Goods and Services Tax Act, 2017 (for short, “CGST Act”), seeking an advance ruling on the eligibility of the supply of taxable goods under the Notification. The Authority for Advance Ruling, by its Ruling dated 29.10.2021, held that the petitioner is not entitled to the concessional rate of tax at 0.1% under the Notification on the supply of HDPE drums for use by the manufacturer of ethyl alcohol in its factory for packing the manufactured goods and supplying the same to the merchant exporter.

3.3 Invoking the remedy under Section 100 of the CGST Act, the petitioner preferred an appeal before the Appellate Authority for Advance Ruling. The Appellate Authority, by order dated 04.03.2022, upon consideration of the relevant statutory provisions, confirmed the order dated 29.10.2021 passed by the Authority for Advance