Case Law Details
Case Name : In re Shraddha Traders (GST AAR Chhattisgarh)
Related Assessment Year :
Courts :
AAR Chhattisgarh Advance Rulings
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
In re Shraddha Traders (GST AAR Chhattisgarh)
(a) Rejected paddy seed would merit classification under chapter heading 100610, subject to the compliance of the stipulations and conditions as mentioned in the Section note and chapter note specified therein.
(b) The exemption from whole of tax as provided under Sr. no 70 of Notification no. 02/2017-Central Tax (Rate) dated 28.6.2017 as amended vide Notification no. 07/2022-Central Tax (Rate) dated 13.7.2022 is not eligible for supply of “Rejected paddy/ Damaged paddy” for the reasons as discussed above.
(c) “Rejected paddy / Da...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
I required rejuction paddy