GST AAR Tamilnadu: Tapioca Flour Ruling Stands, No Rectification

In re V.S. Trading Company (GST AAR Tamilnadu) The Tamil Nadu Authority for Advance Ruling (AAR) rejected V.S. Trading Company’s application for rectification of an earlier ruling concerning the GST classification of tapioca flour. The company had argued that the AAR incorrectly classified their product under HSN 2303.10 (“Residues of starch manufacture”) at a 5% tax rate, instead of HSN 1106 (flour of sago or roots/tubers) which they claimed should be exempt. The company asserted that the AAR misunderstood the tapioca flour production process, stating it’s made from in...