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5% GST applicable on packed & branded Pushti: Karnataka AAR
Case Law Details
- Case Name
- In re Devanahalli and Hosakote Taluks MSPC (GST AAR Karnataka)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Karnataka, Advance Rulings
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In re Devanahalli and Hosakote Taluks MSPC (GST AAR Karnataka)
Karnataka AAR ruled that 5% GST applicable on packed and branded Pushti
The Hon’ble Karnataka Authority for Advance Ruling (Karnataka AAR) in the matter of M/s. Devanahalli and Hosakote Taluks MSPC [Advance Ruling No. KAR ADRG 56/2021 dated October 29, 2021], ruled that Pushti is classified under HSN code 1106. If unbranded it attracts nil Goods and Services Tax (“GST”) as per S. No. 78 of Notification No. 2/2017-Central Tax (Rate) dated June 28, 2017 and if branded and packed it attracts 5% GST as per S. No....





