S.K. Aagrotechh ., In re
Date: September 18, 2019
Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Harish Dharnia, Ravi Prasad MP
Subject Matter
Pooja Oil classifiable under tariff heading 1518. Attracts 12% GST.
Summary
Whether “Pooja oil” can be classified under tariff item 1518 of Schedule-I (taxable at 5%.) or Schedule-II (taxable at 12%) of Notification No.01/ 2017-CT(R) dated 28.06.2017 , as amended from time to time? The “Pooja Oil”, cl…
1. M/s S.K. Aagrotechh, (called as the ‘Applicant’ hereinafter), having GSTIN number 29ADBFS9479D1ZK have filed an application for Advance Ruling under Section 97 of CGST Act,2017 86 KGST Act, 2017 read with Rule 104 of CGST Rules 2017 86 KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs.5,000/-each under the CGST Act and the KGST Act. 2. The Applicant is a Partnership firm…