This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
GST on Tapioca flour obtained by crushing dried roots & remnants of tapioca roots/tubers
Case Law Details
- Case Name
- In re V.S. Trading Company (GST AAR Tamilnadu)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Tamilnadu, Advance Rulings
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
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...
