Case LawTSAAR Order No. 04/2022
M. Narasimha Reddy & Sons ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Telangana
- Date:
- February 11, 2022
- Type:
- Advance Ruling
- Members:
- B. Raghu Kiran, S.V. Kasi Visweswara Rao
Subject
Seed quality goods cannot be treated as agricultural produce
Exemption
Summary
The facts presented by the applicant clearly indicate that the processing done by them to turn grain into seed quality goods is different from the processing done by a cultivator or producer of grain for primary market i.e., agricultural mandi or agr…
Judgement
1. M/s. M. Narasimha Reddy & Sons, Flat No. 201, Pragathi Chambers, Basheerbagh, Hyderabad, Hyderabad, Telangana- 500029 (36AAFFM7556E1Z5) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions.…