In re Sourav Dey (GST AAR West Bengal)
The Authority for Advance Ruling (AAR), West Bengal, addressed an application from Sourav Dey regarding the Goods and Services Tax (GST) liability on de-husking raw pulses. The applicant, who processes raw pulses into ready-to-use de-husked pulses (dal) and packs them in unbranded 30kg bags for sale, sought clarification on whether this activity is subject to GST. The applicant’s interpretation was that unbranded and unpacked de-husked pulses (dal) are exempt from GST, regardless of whether they are purchased as whole pulses and then de-husked or if a trader processes their own whole pulses. The specific question posed for advance ruling was: “Whether de-husking of raw pulse into pulse ready to use for further sale is liable to pay GST? The bags packed are of 30kg without any brand name.”
The AAR determined that the question fell under the classification of goods as per sub-section (2) of section 97 of the GST Act. The authority scheduled personal hearings for the admission of the application on July 3, 2025, and July 16, 2025. These dates were communicated to the applicant via email, but no one appeared on either occasion. A subsequent hearing was scheduled for July 24, 2025, and the applicant was informed by email on July 17, 2025. However, on the same day, the applicant communicated via email their intention to withdraw the advance ruling application and stated they no longer wished to pursue it. Given the applicant’s request to withdraw and their non-appearance at the scheduled hearings, the AAR concluded there was no need for further proceedings. Consequently, the Authority rejected the application without admission due to the applicant’s withdrawal and lack of representation. The applicant was to be formally informed of this decision.
