M. Narasimha Reddy & Sons ., In re
Date: February 11, 2022
Court: Authority for Advance Ruling
Bench: Telangana
Type: Advance Ruling
Judge(s)/Member(s): B. Raghu Kiran, S.V. Kasi Visweswara Rao
Subject Matter
Seed quality goods cannot be treated as agricultural produce
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…
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.…