Purnam Cuisines Pvt Ltd ., In re

Date: June 25, 2025

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Vishal Malani, Kamal Shukla
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Subject Matter

Peeled, chopped, and packed garlic falls under HSN '0703 20 00' attracting NIL GST

ClassificationExemption

Summary

The case involves M/s. Purnam Cuisines Pvt Ltd., which is engaged in processing raw garlic into peeled and chopped garlic.  The applicant sought an advance ruling on three primary questions regarding:  1. Whether the activity of peeling, ch…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,  GUJARAT M/s. Purnam Cuisines Pvt Ltd., Plot No. 170, Ground floor, Gota Vadsar Road, Ahmedabad, Gujarat 380 060 [for short `applicant’l is engaged in the business of supply of peeled and chopped garlic. The applicant, is registered with the department and his registration number is 24AAOCP5398R1ZP. 2. The applicant purchases raw garlic…

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