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GST @ 5% is leviable on all types of jaggery, pre-packaged and labelled
Case Law Details
- Case Name
- In Re Prakash and Company (GST AAR Karnataka)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Karnataka, Advance Rulings
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In re Prakash and Company (GST AAR Karnataka)
The AAR, Karnataka in the matter of M/S Prakash and Company [Advance Ruling No. KAR ADRG 06/2023 dated January 23, 2023] ruled that all types of jaggery pre- packed and labelled are exigible to Goods and Services Tax (“GST”) at 5% as per SI. No. 91A of Notification No. 1/2017-Central Tax (Rate) dated June 28, 2017 (“the Goods Rate Notification”).
Facts:
M/s Prakash and Company (“the Applicant”) is a partnership firm being a selling agent of jaggery. The Applicant submitted that jaggery is sold in wrapped loose gunny sheets stitched with...
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