G. N. Chemicals ., In re
Date: September 5, 2018
Court: Authority for Advance Ruling
Bench: Chhattisgarh
Type: Advance Ruling
Subject Matter
Supply of neem seeds in frozen or dried form attracts 5% GST
Summary
The applicant sought an advance ruling as regards levy of GST Rate applicable in case of “Neem Seed”, classified under HSN Code 1211. There are two entries in HSN code 1211, one is of 0% GST and another is of 5% GST. The applicant is of t…
The applicant M/s G.N. Chemicals, 27/13, Nehru Nagar-West, Bhilai, (C.G.) GSTIN 22AAFFG5162J1ZJ has filed the application U/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017 requesting advance ruling as regards levy of GST Rate applicable in case of “Neem Seed”, classified under HSN Code 1211, placed both under 0% GST Rate and 5% CST Rate, on the condition that “All goo…