Case LawRAJ/AAR/2019-20/27
JVS Foods Pvt Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- November 28, 2019
- Type:
- Advance Ruling
- Members:
- JP Meena, Hemant Jain
Subject
Fortified Rice Kernels (FRK) classifiable under HSN 1904 90 90 and attract 18% GST.
Classification
Summary
Whether the goods (Fortified Rice Kernels - FRK) manufactured and sold by M/s JVS Foods Pvt. Ltd. will be fall under Chapter-10, Tariff item 1006 as Rice and description of goods 10061090 others (IGST Nil/5%, CGST Nil/2.5%, SGST Nil/2.5%)? The AAR ru…
Judgement
Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisi…