Aadinath Agro Industries ., In re
Date: May 22, 2025
Court: Authority for Advance Ruling
Bench: Rajasthan
Type: Advance Ruling
Judge(s)/Member(s): Akhedan Charan, Utkasrha
Subject Matter
Cumulative Tax Payments Don't Waive GST Rule 86B ITC Restriction
Summary
Facts of the Case: A partnership firm, Aadinath Agro Industries, engaged in spice processing, has a monthly taxable turnover exceeding ₹50 lakh, thus subject to restrictions under Rule 86B of the CGST Rules, 2017. The total income tax paid by the fir…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, RAJASTHAN A. SUBMISSION OF THE APPLICANT(iii brief):- Brief’ Facts of case: I he applicant, 1: cadinath Agro IHdustriesl, is a partnership firm engaged in [Spice processing unit] and is registered under GS’l’. The firm’s monthly taxable turnover exceeds Z50 lakh, making it subject to Rule 86B restrictions. The total inicoiri…