Brindavan Agrotech Private Limited ., In re

Date: February 19, 2023

Court: Authority for Advance Ruling
Type: Advance Ruling
Judge(s)/Member(s): Shravan Bansal, Sonal Mishra
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Subject Matter

Fortified Rice Kernels (FRK) are to be classified under Chapter 1904 attracting GST @18%

Classification

Summary

The ruling refers to a case concerning the classification and applicability of GST on Fortified Rice Kernels (FRK) being manufactured and supplied in Chhattisgarh. The applicant argues that FRK falls under Chapter 1103 of the Customs Tariff Act, whil…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, CHHATTISGARH PROCEEDINGS [U/s 98 of the Chhattisgarh Goods & Services Tax Act, 2017 (herein- after referred to as  CGGST Act, 2017)] M/s Brindavan Agrotech Private Limited DSC Unit no. 318′ Second Floor ‘ DLF South court building , Saket South Delhi, New Delhi 110017 having user ID 222200000100ART has furnished an applica…

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