Rasi Nutri Foods ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- October 21, 2021
- Type:
- Advance Ruling
- Members:
- T G Venkatesh, K Latha
Subject
Applicability of concessional rate of GST on manufacture and supply of Fortified Rice Kernels to the Tamil Nadu Civil Supplies Corporation
Summary
Q. Whether Notification No.39/2017 CT(R) dated 18.10.2017 read with G.O.Ms.No. 140 dated 17.10.2017 issued by the Commercial Taxes and Registration Department, would be applicable to the Applicant’s activity of manufacture and supply of Fortifi…
Judgement
GST on manufacture & supply of Fortified Rice Kernels to TNCSC At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act…