Case LawOrder No. CT/3368/2018-C3
Ramachandran Bror ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- September 25, 2018
- Type:
- Advance Ruling
Subject
Ada is classifiable under HSN 1902 and taxable @5%
Classification
Summary
The applicant had preferred an application for Advance Ruling on the rate of tax of the commodity ‘Ada’. The applicant had argued that usage of Ada is same as that of “seviyan (vermicelli) i.e., to make sweet kheer or palada payasam…
Judgement
M/s. Ramachandran Bror, Kollam, a wholesale distributor of Ada in Kollam District (hereinafter called the applicant) is a registered person having GSTIN 32AAJFM1969P1ZP. The applicant had preferred an application on 20.02.2018 for Advance Ruling on the rate of tax of the commodity ‘Ada’. 2. The applicant had argued that usage of Ada is same as that of “seviyan (vermicelli) i.e.,…