Sourav Dey GST Advance Ruling Application Rejected by AAR West Bengal

In re Sourav Dey (GST AAR West Bengal)

The Authority for Advance Ruling (AAR), West Bengal, addressed an application from Sourav Dey regarding the Goods and Services Tax (GST) liability on de-husking raw pulses. The applicant, who processes raw pulses into ready-to-use de-husked pulses (dal) and packs them in unbranded 30kg bags for sale, sought clarification on whether this activity is subject to GST. The applicant’s interpretation was that unbranded and unpacked de-husked pulses (dal) are exempt from GST, regardless of whether they are purchased as whole pulses and then de-

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