Devanahalli and Hosakote Taluks MSPC ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- October 29, 2021
- Type:
- Advance Ruling
- Members:
- Ravi Prasad, Kiran Reddy
Subject
Pushti, a powdered mixture of Ragi, Rice, Wheat, Green gram, Fried gram, Moong dal, and Soya in different proportions, is classified under HSN code 1106
Summary
Pushti, which is a powdered mixture of Ragi, Rice, Wheat, Green gram, Fried gram, Moong dal, and Soya in different proportions, is classified under HSN code 1106. If unbranded, it attracts Nil GST as per S. No. 78 of notification No. 2/2017-Central T…
Judgement
M/s. Devanahalli and Hosakote Taluks MSPC, Ward No.1, Prasannahalli, Devanahalli, Bengaluru-562110 GSTIN 29AAAAD7719E1ZR have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and…