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PRATHAM AGRO VAT INDUSTRIES
(Appellate Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

J.P. GUPTA
SEEMA ARORA
Pet. Counsel
N.n.patel
Res. Counsel
---

Petitioner / Applicant

PRATHAM AGRO VAT INDUSTRIES
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Gujrat

Date Mar 8, 2021
Order No.

GUJ/GAAAR/APPEAL/2021/12

Citation

2021(3) TAXREPLY 5355
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ORDER

M/s. Pratham Agro Vat Industries (hereinafter referred to as the “appellant”) filed an application for advance ruling before the Gujarat Authority for Advance Ruling (herein after referred to as the ‘GAAR’) wherein it requested to decide the tariff heading under which the product ‘Rice Bran (22+ Oil)’ is covered and also to decide the rate of Goods and Services Tax (GST) applicable on the said product. 2.1 The GAAR, inter-alia observed that the product is not ‘Rice Bran’ within the meaning of ‘Rice Bran’. It further observed that in absence of actual process undertaken on the raw materials, it could only be concluded that product is a combination of Rice Husk of Poha – Mamra and Sludge / Oil Wax Oil; that from the scarce information provided in the application, it is understood that the appellant is a chemical or allied industries; that the actual processes undertaken and the resultant product had not been accurat....

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