TMI Blog2019 (8) TMI 1354X X X X Extracts X X X X X X X X Extracts X X X X ..... ASA GANGOTRI KATA, I.R.S., THIRU KURINJI SELVAAN V.S., M.SC., (AGRI.), M.B.A., MEMBER Note Any appeal against the advance ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ested? The Applicant has submitted the copy of application in Form GST ARA - 01 and submitted a copy of Challan evidencing payment of application fees of ₹ 5,000/each under Sub-rule (1) of Rule 104 of CGST rules 2017 and SGST Rules 2017. 2. The applicant in the statement of facts has stated that dhall, gram, pulses and cereals when mere crushed into powder without adding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... flour of pulses and grams are mixed with rice flour or maize flour, it is still called as flour of pulses and grams and there would not be emergence of no commercial distinct and separate commodity. But such blending/ mixture of flour of pulses and grams does not have any separate HSN Code and specific entry under the GST Act. Due to this which leads to wrong interpretation and misconception on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not willing to proceed further in the said application due to personal reasons and therefore withdraw their application in AAR No.23/2019 and requested to withdraw their application. The applicant appeared in the personal hearing and reiterated their willingness to withdraw their application. Therefore, the applicant is allowed to withdraw their application and ordered accordingly 4. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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