UK/AAAR/08/2018-19 of M/s Sam Overseas
GST AAARUK/AAAR/08/2018-19
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M/s Sam Overseas · Members of Uttarakhand…
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Members of Uttarakhand Advance Ruling Authority have different views on Rejected wheat seed and rejected paddy seed. Therefore they made a reference to the appellate authority for hearing and discussion. After giving an opportunity of personal hearing Uttarakhand Appellate Authority for Advance Ruling gave ruling as follow: 1-Rejected wheat seeds are classified under Chapter sub heading 1001 11 00 (Durum) and 1001 91 00 (Others) of the GST Tariff 2017 2-Rejected paddy seeds are classified under 1006 10 10 of the GST Tariff 2017. 3-The applicable CGST & SGST rate on both the
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