Tamal Kundu ., In re
Date: September 12, 2023
Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Subject Matter
Rate of tax applicable to broken rice is the same as the rate for rice
Summary
The ruling involves determining the tax classification and liability for the supply of "broken rice" under the GST Act. The classification is determined based on the Customs Tariff Act, and it is established that broken rice falls under Hea…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, WEST BANGAL A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called the “GST Act”), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constitute…