Case Law Details
In re Sri Balaji Rice Mill (GST AAR Karnataka)
M/s. Sri Balaji Rice Mill, Door No.125/F, Ward No.5, Bengaluru Road, Ballary-583101 (hereinafter referred to as The applicant’), having GSTIN 29AAQFS4802E1Z0 have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000/- each under ,care: CGST Act and the KGST Act.
2. The applicant is a Partnership Firm registered under the provisions of Central Goods and Services Tax Act, 2017 as well as Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST/SGST Act respectively). The applicant is engaged in trading of rice and broken rice. They are selling rice and broken rice under registered brand name as well as unregistered brand name.
3. The applicant has sought advance ruling in respect of the following questions:
i. Will the GST exemption continue on sale of unbranded rice and broken rice even if we undertake advertisement and sales promotion activity on such rice and broken rice?
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