In re BD Patil Enterprises (GST AAR Karnataka)
M/s BD Patil Enterprises filed an application before the Karnataka Authority for Advance Ruling seeking clarification on the GST classification and applicable tax rate for job work services involving the grinding of dry chilli into chilli powder, where the raw material was supplied by customers. The applicant sought a ruling on whether such services would be classifiable under SAC Code 9988, Serial No. 26(f).
Subsequently, the applicant submitted a letter dated 17.03.2026 requesting withdrawal of the advance ruling application. The applicant stated that GST demand orders had been issued for the financial years 2020-21, 2021-22, and 2022-23, alleging that chilli powder grinding job work services were taxable at 18% GST instead of 5%. The applicant had already filed an appeal against the order for 2020-21 before the Joint Commissioner (Appeals) and had also responded to the demand orders for subsequent years by furnishing relevant records and explanations.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING KARNATAKA
M/s BD Patil Enterprises (herein after referred to as Applicantl, # 211, GUMMANAHALLI ROAD, BYADGI, Haveri, Karnataka, 581106, having GSTIN 29AAJFB7735Q1ZL, 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 the CGST Act, KGST Act.
