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N.V. CHIPS (N.M. THUALSEEDHARAN)
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

SIVAPRASAD.S
SENIL A.K. RAJAN
Pet. Counsel
C. Seshadrinadan
Res. Counsel
---

Petitioner / Applicant

N.V. CHIPS (N.M. THUALSEEDHARAN)
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date May 26, 2021
Order No.

KER/114/2021

Citation

2021(5) TAXREPLY 4505
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ORDER

The applicant is engaged in business as a supplier of Jackfruit Chips without brand name. The applicant purchases Jackfruit Chips from other registered persons making Jackfruit Chips. They levy tax at the rate of 5% under HSN Code 1903 and accordingly the applicant also classified it under the same HSN Code and levied tax at the rate of 5%. The applicant also intends to engage in the supply of salted as well as masala chips made from Tapioca and Potato, roasted / roasted and salted / salted preparations made out of ground nuts, cashew nut and other seeds. 2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are same except for certain provisions. Accordingly, a reference hereinafter to the provisions of the CGST Act, Rules and the notifications issued there under shall include a reference to the corresponding provisions of....

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10 May

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13 May

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