GST AAR Ruling: HSN Classification & Tax Rate for Fortified Rice Kernels (FRK)

In re Brindavan Agrotech Private Limited (GST AAR Chhattisgarh)

GST Advance Ruling (AAR) issued for Brindavan Agrotech Private Limited regarding the HSN classification and tax rate applicable to their Fortified Rice Kernels (FRK) focuses on the process of fortifying rice and examines the classification under the Customs Tariff Act, Chapters 11 and 19, along with relevant GST notifications.

The AAR considers the process of converting rice into rice flour, blending it with vitamins and miner

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