Shree Parshwanath Coconuts ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- April 22, 2021
- Type:
- Advance Ruling
- Members:
- Senthilvelavan, Kurinjiselvan
Subject
Application not admitted as the question raised is already decided in the proceedings u/s 60 in the case of the applicant.
Summary
1. The first proviso to Section 98(2) makes an application ineligible for admission if the Authority finds that the question raised in the application is already pending or decided in any proceedings’ in the case of the applicant under any prov…
Judgement
Tmt. Veena Madhukant, Propx. M/s. Shree Parshwanath Coconuts, 24B, Zamin Uthukuli, Meenakarai Road, Pollachi, Coimbatore. 642 004. (hereinafter called the ‘Applicant’) is registered with GSTIN No. 33AXQPV7456G1ZS. They have sought Advance Ruling on : What is the rate of tax for HSN entries that is DRY COCONUT (EDIBLE) HSN 08011920 and COPRA (DRY COCONUT FOR MILLING), HSN 1203 respectiv…