Case LawAdvance Ruling order No. 20/2021
Adani Wilmar Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Madhya Pradesh
- Date:
- December 27, 2021
- Type:
- Advance Ruling
- Members:
- Manoj Choubey, Virendra Jain
Subject
Soya Husk classifiable under HSN 2304 attracting 5% GST
Classification
Summary
1 Soya husk resulting from the extraction of Soyabean oil, being principal input/ ingredient for manufacture or processing of Cattle feed and Poultry feed which may become value added product in the market. Soya husk being principal input/ ingredient…
Judgement
1. The present application has been filed u/s 97 of the Central Goods and Services Tax Act, 2017 (hereinafter also referred to CGST Act and SGST Act respectively) by M/s ADANI WILMAR LIMITED (hereinafter referred to as the Applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a spec…