Case Law Details
In re Dongarmal Jain, M/s. Shraddha Traders (GST AAAR Chhattisgarh)
In In re Dongarmal Jain, M/s. Shraddha Traders (GST AAAR Chhattisgarh), the AAAR upheld the AAR’s ruling that rejected paddy, deemed unfit for human consumption and intended for industrial or agricultural use, is classified under HSN 1006 10 90, not 1006 10 10. The AAAR ruled that the exemption under S. No. 70 of Notification No. 02/2017-Central Tax (Rate) does not apply to this rejected paddy, as it does not meet the criteria for rice fit for human consumption and thus does not qualify for GST exemption. The appeal’s arguments were found unconvincing, and no conclusive ruling was made on the paddy’s industrial use classification due to insufficient documentation.
Read Also: Rejected paddy seed not fit for human consumption merit classification under chapter heading 100610
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, CHHATTISGARH
(Under Section 101 of the Central Goods & Services Tax Act, 2017 and Chhattisgarh Goods & Services Tax Act, 20171
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