Rejected/Damaged Paddy Not Fit for Consumption Subject to 5% GST

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 app

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