Case Law Details
In re Smt. Nalina Sonnegowda (GST AAR Karnataka)
The case of Smt. Nalina Sonnegowda, proprietor of M/s. LEKHANA BUILDERS, before the Authority for Advance Ruling (AAR), Karnataka, pertains to the tax implications of chia seeds under the GST regime. The applicant sought clarification on the appropriate HSN code and the GST applicability for wholesale supply of chia seeds, not for sowing purposes.
Smt. Nalina Sonnegowda intended to procure chia seeds from farmers and vendors for wholesale distribution as food items. However, due to COVID-19 and other circumstances, the applicant decided to withdraw the advance ruling application. This withdrawal reflects the uncertainties businesses face amidst changing economic conditions and regulatory landscapes.
In conclusion, the AAR Karnataka disposed of Smt. Nalina Sonnegowda’s application as withdrawn.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA
Smt. Nalina Sonnegowda, Proprietrix M/s. LEKHANA BUILDERS, Shop No.3, Survey No.36/2, Near Hancharahalli Gate, Mandur Village, Bengaluru- 560049 having GSTIN 29HREPS1612A1ZZ have filed an application, online, for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017.
2. The Applicant intends to procure chia seeds (Chia is an edible seed that comes from the desert plant Salvia Hispanic) from farmers and vendors and supply the same as food item in wholesale (not for sowing purpose).
3. In view of the above the applicant sought advance ruling in respect of the following questions:
a. HSN Code for Chia seed supply
b. Taxability of Chia Seeds under GST Act
4. The applicant had not submitted the hard copies of the instant application and on enquiry they informed through e-mail dated 13.03.2024 that they did not start the business due to covid and other circumstances and thus requested to permit them to withdraw the instant application.
5. In view of the above, we pass the following,
RULING
The application filed by the applicant for advance ruling is disposed off as withdrawn.
