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GST - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Classification of goods - Fortified Rice Kernels (FRK) - the FRK ...

Case Laws     GST

June 27, 2020

Classification of goods - Fortified Rice Kernels (FRK) - the FRK manufactured by the appellant do not have essential character of natural Rice - The moment the Rice is converted into Flour, essential characteristics of rice is changed and no grain remain present in the product and therefore, the same cannot be classified in any of the heading of Chapter 10 in terms of Chapter Note 1(A)

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