Case Law Details
Case Name : In re JVS Foods Pvt. Ltd (GST AAAR Rajasthan)
Appeal Number : Advance Ruling No. Raj/Aaar/6/2019-20
Date of Judgement/Order : 01/04/2020
Related Assessment Year :
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In re JVS Foods Pvt. Ltd (GST AAAR Rajasthan)
Fortified Rice Kernels (FRK) manufactured by the appellant do not have essential character of natural Rice and also does not merit classification under Chapter 10 in terms of Chapter Note 1 (A) of the said Chapter. It is appropriately classifiable under the sub-heading of Chapter 19 i.e under Chapter sub-heading 19049000.
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