Case LawAdvance Ruling No. STC/CG/AAAR/01/2022
Dongarmal Jain, M/s. Shraddha Traders ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Chhattisgarh
- Date:
- April 25, 2024
- Type:
- Advance Ruling
Subject
Rejected paddy seed would merit classification under HSN '1006 10 90' attracting 5% GST.
Classification
Summary
The case revolves around the classification and GST treatment of rejected or damaged paddy, specifically whether it qualifies for an exemption under Notification No. 02/2017-Central Tax (Rate). The main issues at hand were: - **Classification of Reje…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, CHHATTISGARH (Under Section 101 of the Central Goods & Services Tax Act, 2017 and Chhattisgarh Goods & Services Tax Act, 20171 1. At the outset, we would like to make it clear that the provisions of the Central Goods & Services. Tax Act, 2017 (here-in-after referred to as the “CGST Act”) & the Chhattisgar…