Case LawAAAR/09/2022
Ganga Kaveri Seeds Pvt. Ltd ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Telangana
- Date:
- October 19, 2022
- Type:
- Advance Ruling
- Members:
- Neetu Prasad, Sivanagakumari
Subject
Seeds do not qualify as agricultural produce. AAR ruling upheld.
Exemption
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…
Judgement
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…