JVS Foods Pvt Ltd ., In re
Date: April 1, 2020
Subject Matter
Fortified Rice Kernels (FRK) classifiable under HSN 1904 90 00. AAR ruling slightly modified.
Summary
In response to the question, 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…
At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and the Rajasthan GST Act, 2017 are same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act, 2017 would also mean a reference to the same provisions under Rajasthan GST Act, 2017. 2. The present appeal has…