Case LawOrder No. 55 JARA/2019
Chellasamy Nadar Deivarajan (Mahalakshmi Store) ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- December 23, 2019
- Type:
- Advance Ruling
- Members:
- Manasa Gangotri, Thiru Selvaan
Subject
GST on unbranded mixture of flour of pulses, grams and cereal flours
Classification
Summary
1) Whether the unbranded mixture of flour of pulses and grams i.e. leguminous vegetables and cereal flours fall under the HSN Code 1106 and 1102 respectively though blending of leguminous flour added with very small quantity of rice flour or maize fl…
Judgement
Shri. Chellasamy Nadar Deivarajan, Proprietor, M/s Mahalakshmi Store 26/6, Chinthamani Road, Near Keeraithurai Bus Stop, Madurai – 625 001. (hereinafter referred to as ‘Applicant’) is registered under GST vide GSTIN No. 33AESPD1764Q 1ZZ. The Applicant has preferred an application seeking Advance Ruling on the following Question: 1) Whether the unbranded mixture of flour of pulses…