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CHOPRA TRADING COMPANY
(Authority for Advance Ruling, Chhatisgarh)

Hon'ble Judges:

SONAL K. MISHRA
RAJESH KUMAR SINGH
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

CHOPRA TRADING COMPANY
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Chhatisgarh

Date Nov 25, 2020
Order No.

STC/AAR/08/2020

Citation

2020(11) TAXREPLY 6806
Original Order
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ORDER

PROCEEDINGS [U/s 98 of the Chhattisgarh Goods & Services Tax Act, 2017 (herein- after referred to as CGGST Act, 2017)] No. STC/AAR/08/2020 Raipur Dated 25/11/2020 M/s. Chopra Trading Company, Village-Bemcha, Mahasamund, Dist-Mahasamund, Chhattisgarh, Pin Code-493445, [hereinafter also referred to as the applicant] has filed an application U/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017 seeking advance ruling on (a) Whether the activity of custom milling of paddy is exempted from the purview of Goods and Service Tax? If it is exempted, in such case, under which exemption notification the same is exempted. 2. Facts of the case:- The applicant is a registered tax payer under Mahasamund Circle engaged in the manufacturing of Rice, Broken Rice, Rice Bran etc. That the applicant, M/s Chopra Trading Company is a partnership firm registered under the relevant provisions of the Indian Partnership Act, 1932. The applicant informed that their firm ....

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