Tapioca Flour classifiable under HSN 23031000: AAR Tamil Nadu

In re Perumal Vasudevan (M/s V.S. Trading Company) (GST AAR Tamil Nadu) The case of In re Perumal Vasudevan (GST AAR Tamilnadu) concerns V.S. Trading Company, a dealer engaged in the trading of ‘Tapioca Flour’ (locally known as Thippi or Kappi), seeking clarification on the correct classification, applicable tax rate, and registration liability under the Goods and Services Tax (GST) framework. The central dispute revolved around whether the product should be classified as Flour of Manioca/Cassava under HSN 1106, which attracts a Nil rate of tax (if unbranded/unpacked), or as Residu...