V.S. Trading Company ., In re

Date: June 19, 2023

Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): R Gopalsamy, N Usha
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Subject Matter

Tapioca flour obtained by crushing the dried roots, and remnants of tapioca roots/tubers classifiable under HSN '2303 10' attracting 5% GST

Classification

Summary

The ruling involves a company registered under the GST Act that deals with tapioca and tapioca substitutes. The company has applied for an advance ruling to clarify the classification and tax liability of tapioca flour obtained by crushing dried root…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,  TAMILNADU M/s. V.S. Trading Company. No. 71/122-A, Palaniappa Colony, Armadhanapaitv, Salem 636 002 (hereinafter called the ‘Applicant’) is registered under the Act with GSTIN 33AAACJ7230N 1ZJ. They have filed an application in Form GST ARA 01 seeking Advance Ruling on the following questions:- (a) Classification of goods i.…

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