Case LawRAJ/AAR/2019-20/31
Lakhpat Trading And Industry's Private Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- January 28, 2020
- Type:
- Advance Ruling
- Members:
- J P Meena, Hemant Jain
Subject
GST rates on Copra, Coconuts (Desiccated/fresh or dried)
Classification
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…
Judgement
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…