Home Case Index All Cases GST GST + AAR GST - 2023 (10) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (10) TMI 632 - AUTHORITY FOR ADVANCE RULING, WEST BENGALExemption from GST or not - sale of unbranded /non packaged Broken Rice generated from manufacturing process - HELD THAT:- The product ‘broken rice’ is classifiable under Chapter Heading 1006. Therefore, the rate of tax on supply of ‘broken rice’ would be same as in case of supply of rice. In terms of Notification No. 06/2022- Central Tax (Rate) dated 13.07.2022, ‘Rice, pre-packaged and labelled’ attract tax @ 5% with effect from 18.07.2022. On the other hand, Notification No. 07/2022-Central Tax (Rate) dated 13.07.2022 exempts supply of ‘Rice, other than pre-packaged and labelled’ with effect from 18.07.2022. Tax is not payable by the applicant on supply of ‘broken rice’ if the same is supplied ‘other than pre-packaged and labeled’ as specified in Notification No. 07/2022-Central Tax (Rate) dated 13.07.2022.
|