Nitin Bapusaheb Patil ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- December 22, 2021
- Type:
- Advance Ruling
- Members:
- Rajiv Magoo, T R Ramnani
Subject
'Dried and Polished Turmeric' is not covered under the definition of ‘Agriculture Produce’ and is not exempted from GST
Summary
Question No.1 Whether the Turmeric (Turmeric in Whole form – not in powder form) is covered under the definition of ‘Agriculture Produce’ and exempted from GST? If not, what is the HSN code of Turmeric and the rate of GST on the Tur…
Judgement
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017[hereinafter referred to as “the CGST Act and MGST Act” respectively ] by M/s. Nitin Bapusaheb Patil, the applicant, seeking an advance ruling in respect of the following questions. Q.1 Whether the Turmeric (Turmeric in Whole form &…