V.S. Trading Company ., In re
Date: October 7, 2025
Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Suseel Kumar, Thiyagarajan
Subject Matter
Tapioca Flour classifiable under HSN '2303 10 00' attracting 5% GST
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…
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…