Brindavan Agrotech Private Limited ., In re
Date: April 25, 2024
Court: Appellate Authority for Advance Ruling
Bench: Chhattisgarh
Type: Advance Ruling
Judge(s)/Member(s): Chandra Prakash Goyal, Rajat Bansal
Subject Matter
Fortified Rice Kernels (FRK) are to be classified under Chapter 1904 attracting GST @18%. AAR ruling upheld.
Summary
The case involves a request from the appellant to set aside an Advance Ruling (AR) from 21.02.2023 regarding the classification of Fortified Rice Kernel (FRK). The appellant contends that it should be classified under Chapter Heading 1103 of the Cust…