Adarsh Plant Protect Ltd ., In re
Date: August 26, 2022
Subject Matter
"Seed dressing, coating and treating drum" machine is classified at HSN '8436 80 90' and liable to GST at 12%. AAR ruling upheld.
Summary
The appellant’s product viz. manually hand operated seed dressing, coating and treating drum is covered within the description provided under the HSN Code 8436. The appellant’s product in its use as well as its function is as described un…
At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the `CGST Act, 2017′ and the `GGST Act, 2017′) are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a men…