Pratham Agro vet Industries ., In re
Date: March 8, 2021
Court: Appellate Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): J P Gupta, Seema Arora
Subject Matter
Rice Bran (22+oil) shall be classified under HSN 2302 40 00 and attracts 5% GST
Summary
The product Rice Bran(22+oil) shall be classified under Chp heading 38259000 and attracts rate 9 % CGST and 9 % SGST under vide Sr no 98 of Schedule III of notification no.1/2017-Central Tax (Rate) of CGST Act and corresponding notification of SGST A…
M/s. Pratham Agro Vat Industries (hereinafter referred to as the “appellant”) filed an application for advance ruling before the Gujarat Authority for Advance Ruling (herein after referred to as the ‘GAAR’) wherein it requested to decide the tariff heading under which the product ‘Rice Bran (22+ Oil)’ is covered and also to decide the rate of Goods and Services…