5% GST Payable on ‘Maize Bran’: GST AAR Gujarat

In re Gujarat Ambuja Exports ltd. (GST AAR Gujarat) The product ‘Maize Bran’ manufactured and supplied by M/s. Gujarat Ambuja Exports ltd. is covered under Entry Sr.No.103A of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 of the CGST Act, 2017 on which rate of GST chargeable is 5% (2.5% SGST + 2.5% CGST). FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, GUJARAT The applicant vide their application for Advance Ruling has submitted that they are engaged in the manufacture and taxable supply of Maize starch and its derivatives in their plant at Village Dalpur, Himatnagar, Gujar...