AS Bharat Refinery (India) Private Limited ., In re
Date: April 11, 2022
Court: Authority for Advance Ruling
Bench: Uttarakhand
Type: Advance Ruling
Judge(s)/Member(s): Anurag Mishra, Rameshwar Meena
Subject Matter
GST on supply of fortified rice to Rice Millers
Summary
From the above facts on record, we observe that the designated Rice Millers have been requisitioned for supply of the fortified rice and the applicant has neither been supplying the said goods for free distribution to the economically weaker sections…
1. This is an application under Sub-Section (1) of Section 97 of the Central Goods & Service Tax Act, 2017 and Uttarakhand State Goods & Service Tax Act, 2017 (hereinafter referred to as CGST/SGST Act) and the rules made there under filed by M/s AS Bharat Refinery (India) Private Limited, F-01, Prakash City, Bajpur Road, Kashipur, Udharn Singh Nagar, Uttarakhand- 244713 (herein after refer…