https://www.taxtmi.com/caselaws?id=396269 The Appellate Authority upheld the classification of Fortified Rice Kernels (FRK) under Chapter sub-heading 19049000, subject to an 18% GST rate. The delay in filing the appeal was condoned due to technical glitches, allowing the appeal to proceed for final disposal on merits. The jurisdiction of the Advance Ruling Authority (AAR) was confirmed regarding the classification of goods, not the rate of duty, distinguishing FRK from natural rice under GST Tariff provisions. The relevance of GST Council's Circular and other case laws was deemed inapplicable to the appeal's outcome. en-us Wed, 01 Apr 2020 00:00:00 +0530 Tue, 18 Mar 2025 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396269 The Appellate Authority upheld the classification of Fortified Rice Kernels (FRK) under Chapter sub-heading 19049000, subject to an 18% GST rate. The delay in filing the appeal was condoned due to technical glitches, allowing the appeal to proceed for final disposal on merits. The jurisdiction of the Advance Ruling Authority (AAR) was confirmed regarding the classification of goods, not the rate of duty, distinguishing FRK from natural rice under GST Tariff provisions. The relevance of GST Council's Circular and other case laws was deemed inapplicable to the appeal's outcome. Case-Laws GST Wed, 01 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396269