Chopra Trading Company ., In re
Date: November 25, 2022
Court: Authority for Advance Ruling
Bench: Chhattisgarh
Type: Advance Ruling
Judge(s)/Member(s): Sonal Mishra, Rajesh Kumar Singh
Subject Matter
Custom milling of paddy attracts 5% GST
Summary
Milling of paddy into rice is not eligible for exemption under Sl No 55 of Notification, 12/2017 – Central Tax (Rate) dated 28th June 2017. Hence, t he activity of custom milling of paddy carried out by the applicant is not exempted from the pu…
M/s Chopra Trading Company, Village-Bemcha, Mahasamund, Dist-Mahasamund, Chhattisgarh, Pin Code-493445,[hereinafter also referred to as the applicant] has filed an application U/s 97 of the Chhatiisgarh Goods & Services Tax Act, 2017 seeking advance ruling on (a) Whether the activity of custom milling of paddy is exempted from the purview of Goods and Service Tax? If it is exempted, in such ca…