Lakhpat Trading And Industry's Private Ltd ., In re
Date: January 28, 2020
Court: Authority for Advance Ruling
Bench: Rajasthan
Type: Advance Ruling
Judge(s)/Member(s): J P Meena, Hemant Jain
Subject Matter
GST rates on Copra, Coconuts (Desiccated/fresh or dried)
Summary
(i) – Copra other than of seed quality attracts GST @ 5% (CGST 2.5% + SGST 2.5%) (ii) – Coconuts, fresh or dried, whether or not shelled or peeled attracts NIL rate of GST. (ii) – Desiccated coconuts attract GST @ 5% (CGST 2.5…
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…