Case LawTSAAR ORDER NO. 9 AND A.R. COM. NO. 15 OF 2018
Susheela Agrovet, In re
- Court:
- Authority for Advance Ruling
- Bench:
- Telangana
- Date:
- July 20, 2018
- Type:
- Advance Ruling
- Members:
- J. LAXMINARAYANA AND V. SRINIVAS
Subject
'Chicken intestine waste' is classifiable under HSN 0505. Attracts 5% GST.
Classification
Summary
The applicant have stated that they collect chicken intestine waste from different chicken shops in and around Hyderabad and also from other parts of Telangana. They process the chicken intestine waste by washing with hypochloride to supply the same…
Judgement
1. M/s. Susheela Agrovet, 198/A, Bailampur village, Mulugu mandal, Telangana-502278 registered under GSTIN No.36ABKFS3956N1ZD has filed an application in Form GST ARA-01 under Section 97(1) of TGST Act,2017 read with Rule 103 of CGST/TGST Rules, seeking Advance Ruling on the HSN Code applicable for "Chicken waste intestine". 2. The applicant have stated that they collect chic…