Case Law Details
In re Conservia Ecocrafts India Private Limited (GST AAR Karnataka)
What is the rate of tax applicable under GST on Areca Palm Leaf Plates?
The Areca Leaf plates made out of pericarnium of areca leaves are liable to tax at 2.5% from 22.09.2017 under the CGST Act as per entry no. 198A of Schedule I of Notification No. 11/2017 – Central Tax (Rate) dated 28.06.2017 as amended by Notification No.27/2017 – Central Tax (Rate) dated 22.09.2017. Similarly, it also attracts a tax of 2.5% under the Karnataka Goods and Services Tax Act, 2017.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA
1. M/ s Conservia Ecocrafts India Private Limited, (called as the “Applicant’ hereinafter), having GSTIN number 29AAHCC1630Q1ZA, has filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 and Section 97 of the KGST Act, 2017 in GST ARA-01 discharging the fee of Rs.5,000-00 each under the CGST Act and the KGST Act.
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Now This is NIL rate Sir.