Case LawAAAR/08/2022
M. Narasimha Reddy & Sons ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Telangana
- Date:
- October 19, 2022
- Type:
- Advance Ruling
- Members:
- B V Sivanagakumari, Neetu Prasad
Subject
Seed quality goods cannot be treated as agricultural produce. AAR ruling upheld.
Exemption
Summary
The applicant takes organizing the production of agricultural seeds, storing the agricultural seeds, drying of maize cobs, it segregates part of the agriculture produce based on its quality and germination strength and undertakes preservation process…
Judgement
Preamble 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…