GST on Broken Rice: Tax Rate for Unbranded Supplies

In re Tamal Kundu (GST AAR West Bengal) Introduction: A recent case brought before the Authority for Advance Ruling (AAR) in West Bengal involves the taxation of unbranded and non-packaged broken rice generated during the rice manufacturing process. The question at hand is whether this type of rice should be taxed at a 5% GST rate. Background of the Case: The applicant, Tamal Kundu, is engaged in rice manufacturing. During the rice milling process, fragments of the whole round rice grains are generated, which are commonly known as “broken rice.” The applicant sought clarification r...