GST AAR Tamilnadu Declines Ruling as Queries Not Related to Applicant’s Own Supply

In re Tvl. Varalakshmi Starch Industries Private Limited (GST AAR Tamilnadu) The Authority for Advance Ruling, Tamil Nadu, examined an application filed by a registered manufacturer of tapioca starch and sago seeking clarification on whether a commodity known as “sago pulp” exists under the GST regime, and if so, its classification, HSN code, and applicable tax rate. The applicant stated that certain tapioca sago manufacturers in Namakkal district were allegedly purchasing “sago pulp” as a raw material in large quantities, whereas, according to the applicant, tapioca tuber (cassava) wa...