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Case Law Details

Case Name : In re M/s Sam Overseas (GST AAR Uttarakhand)
Appeal Number : Advance Ruling No. 13/2018-19
Date of Judgement/Order : 18/12/2018
Related Assessment Year :
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In re M/s Sam Overseas (GST AAR Uttarakhand)

Classification and applicability of GST rate on the ‘Rejected Wheat Seed’ and ‘Rejected Paddy Seed’. 

Due to different views of members matter been referred to Appellate Authority hearing and decision on said issue in terms of Section 98(5) of the Act ibid which provide that where the members of the Authority differ on any question on which the advance ruling is sought, they shall state the point or points on which they differ and make a reference to the Appellate Authority for hearing and decision on such question.

Read AAAR Order : Nil GST Rate applicable on Rejected wheat and Paddy seeds

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,UTTARAKHAND

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