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Case Law Details

Case Name : In re Grasim Industries Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 29/2024
Date of Judgement/Order : 25/06/2024
Related Assessment Year :
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In re Grasim Industries Limited (GST AAR Karnataka)

In the case of Grasim Industries Limited (GST AAR Karnataka), the applicant, a manufacturer of Viscose Staple Fibre and other chemicals, sought an advance ruling under Section 97 of the CGST Act, 2017, and the KGST Act, 2017. They requested clarification on the classification of Debarked Eucalyptus wood, which is a raw material for their production. The applicant noted that suppliers classify this wood under different HSN codes, resulting in different GST rates (18% under HSN 4403 9800 and 5% under HSN 4401 3900).

The applicant contended that Debarked Eucalyptus wood should be classified under Chapter heading 4403, attracting an 18% GST rate. However, they were informed that they could not seek an advance ruling on inputs or consumables they procure, as per Section 95(a) of the CGST Act 2017.

The applicant did not submit hard copies of the application and later requested to withdraw it via email on March 14, 2024. The Authority for Advance Ruling (AAR) Karnataka allowed the withdrawal and disposed of the application as withdrawn.

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA

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