Shraddha Traders ., In re
Date: October 31, 2022
Subject Matter
Rejected paddy seed would merit classification under HSN '1006 10' attracting 5% GST
Summary
(a) Rejected paddy seed would merit classification under chapter heading 100610, subject to the compliance of the stipulations and conditions as mentioned in the Section note and chapter note specified therein. (b) The exemption from whole of tax as…
Advance Ruling under section 98 of CGST Act/CGGST, 2017 sought by M/s Shraddha Traders, Jeora Sirsa village, District Durg, Chhattisgarh (here in after referred to as the applicant) GSTIN-22ACGPJ3748N1ZE vide their Application dated 25/07/2022 followed by e-mail dated 4/8/2022, regarding Classification and applicability of GST on sale of rejected paddy seed which according to them are not fit for…