Ganga Kaveri Seeds Pvt. Ltd ., In re
Date: October 19, 2022
Court: Appellate Authority for Advance Ruling
Bench: Telangana
Type: Advance Ruling
Judge(s)/Member(s): Neetu Prasad, Sivanagakumari
Subject Matter
Seeds do not qualify as agricultural produce. AAR ruling upheld.
Summary
M/s. Ganga Kaveri Seeds Pvt. Ltd is engaged in production and sale of agricultural seeds. In the process of production, the applicant outsources certain services such as cleaning, drying, grading and packing to the job workers and stores the seeds in…
1. In terms of Section 102 of the Telangana Goods and Services Tax Act, 2017 (TGST Act, 2017 or the Act), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant within a…