Adani Wilmar Limited ., In re
Date: December 27, 2021
Court: Authority for Advance Ruling
Bench: Madhya Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Manoj Choubey, Virendra Jain
Subject Matter
Soya Husk classifiable under HSN 2304 attracting 5% GST
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…
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…