Sri Bhagyalakshmi Trading Corporation ., In re
Date: April 23, 2020
Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Ravi Prasad, Mashhood Farooqui
Subject Matter
GST on parched / puffed gram (Hurigadale / Putani)
Summary
What is the applicable rate of tax (GST) on parched / puffed gram (Hurigadale / Putani)? The puffed gram, commonly called as “Fried Gram” and as “Hurigadale” or “Putani” in Kannada are a. Exempt from tax under the…
1. M/s Sri Bhagyalakshmi Trading Corporation, (called as the ‘Applicant’ hereinafter), having GSTIN number 29ABDPR6163P1ZU, has filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 and Section 97 of the KGST Act, 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant is a proprietary concern and i…