In re V.S. Trading Company (GST AAR Tamilnadu)
(a) Classification of goods i.e. Tapioca flour obtained by crushing the dried roots, and remnants of tapioca roots/tubers.
Reply: The product is classifiable under HSN 2303.10 “Residues of Starch manufacture and similar residues” liable to tax at 2.5% under CGST Act and 2.5% under SGST Act vide SI. No. 104 of Schedule I of Notification No. II(2)/CTR/532(d-4)/2017/G.O.Ms.No.62, CTR, dated 29-6-2017.
(b) Applicability of Notifications issued under the provisions of Act in respect of goods falling under entry No.78 and Tariff item 1106 of Part A of Exempted goods, and tariff item 1106 in Sl.No.59 of Part C in Schedule I of the said Act and
(c) Determination of the liability to pay tax in respect of the said goods, tariff No. 1106 as mentioned in SI.No.78 of Part A of Exempted goods, and SI.No.59 of Part C of First Schedule to the Act.
Reply: The above said Notification is not applicable to the Applicant.
(d) Whether such trader/ dealer is required to be registered.
Reply: As discussed in para 5.11 the applicant is liable to be registered subject to the conditions prescribed under section 22 of the GST Act.
Read AAAR Order: Tapioca Flour GST Ruling Remanded by AAAR Tamil Nadu
