Chhattisgarh AAAR – OnlineTaxUpdate

Fortified Rice Kernels are classified under the Chapter 19 under sub-heading 19049000 and attracts the GST of 18%

byCA Bimal Jain09/10/202409/10/2024

The AAAR, Chhattisgarh in the case of M/s Brindavan Agrotech (P.) Ltd., held that the Fortified Rice Kernels is made by using the milling process, is covered under Chapter 11 of the Customs Tariff Act, 1975.

AAAR GST Article

GST is applicable on rejected/damaged paddy

byCA Bimal Jain10/09/202410/09/2024

The AAAR, Chhattisgarh, in the case of Dongarmal Jain, held that the Rejected/Damaged paddy is one that can’t be consumed by human beings as it is not fit for human consumption. Therefore, it would not fall under seed quality and should be placed under HSN 1006 10 90.