MAH/AAAR/AM-RM/07/2022-23 of M/s. N. B. Patil
GST AAARMAH/AAAR/AM-RM/07/2022-23
Case brief
from the order text
What is this about?
M/s. N. B. Patil · The Maharashtra Appellate…
Case summary
From the record, as published by the registry
Recorded against
The Maharashtra Appellate Authority for Advance Ruling, set aside the impugned MAAR order dated 22.12.2021 and answered the questions raised by the Appellant as under: (i) the Turmeric (Turmeric in Whole form - not in powder form) is covered under the definition of 'Agricultural Produce'. The HSN code of Turmeric is 0910 30 20 and the rate of GST is 5% (CGST @ 2.5%+ SGST@ 2.5%). However, the first supply of Turmeric (Turmeric in Whole form - not in powder from) by farmers, being supply by non-taxable person in Agricultural Produce and Marketing Committee, is not liable to GS