Sitaram Kumhar ., In re
Date: April 16, 2025
Subject Matter
Heating of Ground-Nuts with shell to reduce its water content to make it suitable for storage and transportation makes it ineligible to be classified under HSN 1202
Summary
The case revolves around M/s Sitaram Kumhar, who intends to start a business trading Ground Nuts with shells. They seek an Advance Ruling to determine whether the mild heating process they plan to implement (to reduce moisture content for better stor…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, RAJASTHAN Note 1: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling, constituted under Section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. Note 2: At the outset, we would like to make it clear that the…