Sam Overseas ., In re
Date: March 30, 2019
Court: Appellate Authority for Advance Ruling
Bench: Uttarakhand
Type: Advance Ruling
Judge(s)/Member(s): Hasan, Jawalkar
Subject Matter
Rejected wheat/paddy seeds attract NIL GST
Summary
1. Rejected wheat seeds are classified under Chapter sub heading 1001 11 00 (Durum) and 1001 91 00 (Others) of the GST Tariff 2017. 2. Rejected paddy seeds are classified under 1006 10 10 of the GST Tariff 2017. 3. The applicable CGST & SGST rate…
The present proceedings are in consequence to a reference to the Appellate Authority for hearing and decision, by the Authority on Advance Rulings for the State of Uttarakhand, in terms of Section 98(5) of the Central Goods and Service Tax Act and Uttarakhand Goods and Service Tax Act, 2017 (hereinafter referred to as “the CGST Act and UKGST Act”), vide Ruling No.13/2018-19 dated 18.12…