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GST - Highlights / Catch Notes

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Classification of supply - HSN Code - rate of tax - Fortified ...


Fortified Rice Kernels reclassified under subheading 19049000; now subject to 18% GST in Chhattisgarh.

June 28, 2023

Case Laws     GST     AAR

Classification of supply - HSN Code - rate of tax - Fortified Rice Kernels(FRK) which the applicant intends to manufacture and supply at Chhattisgarh - to be classified under Chapter Heading 1103 of Customs Tariff Act or not - The applicable rate of GST on all goods of 1904 including Fortified Rice Kernels (FRK) meriting classification under chapter subheading 19049000 is 18% - AAR

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