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GST AAR Ruling: HSN Classification & Tax Rate for Fortified Rice Kernels (FRK)
Case Law Details
- Case Name
- In re Brindavan Agrotech Private Limited (GST AAR Chhattisgarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Chhattisgarh, Advance Rulings
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In re Brindavan Agrotech Private Limited (GST AAR Chhattisgarh)
GST Advance Ruling (AAR) issued for Brindavan Agrotech Private Limited regarding the HSN classification and tax rate applicable to their Fortified Rice Kernels (FRK) focuses on the process of fortifying rice and examines the classification under the Customs Tariff Act, Chapters 11 and 19, along with relevant GST notifications.
The AAR considers the process of converting rice into rice flour, blending it with vitamins and minerals, and extruding the mixture to form pellets of blended fortified rice flour (FRK). The applicant argues...
