Case LawAdvance Ruling (Remanded Order) No.1/ARA/2025
V.S. Trading Company ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- October 7, 2025
- Type:
- Advance Ruling
- Members:
- Suseel Kumar, Thiyagarajan
Subject
Tapioca Flour classifiable under HSN '2303 10 00' attracting 5% GST
Classification
Summary
This case addresses the Goods and Services Tax (GST) classification and tax liability of "Tapioca Flour" (locally known as Thippi or Kappi), traded by V.S. Trading Company The Central Dispute The core issue was whether the product should be cla…
Judgement
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, TAMILNADU M/ s. V.S. Trading Company (Prop. P. Vasudevan) at 71/122-A, Palaniappa Colony, Annathanapatty, Salem-636002 (hereinafter called as the “Appellant”) is engaged in the business of Trading Tapioca Flour purchased from the registered dealers and effects sale within and outside the state of Tsmilnadu. The appellant was supplied with Tapioca…