https://www.taxtmi.com/caselaws?id=406392 The Authority for Advance Ruling determined that the parboiling and drier plant used in the rice milling industry is classified under HSN 8419 and subject to an 18% GST rate. This decision was based on the Larger Bench's resolution of conflicting tribunal decisions, aligning with Circular No.982/06/2014. The ruling stands unless stayed by the Supreme Court, referencing Notification No.01/2017-Central Tax (Rate) and its amendment for the applicable GST rate. en-us Tue, 06 Apr 2021 00:00:00 +0530 Mon, 24 Mar 2025 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406392 The Authority for Advance Ruling determined that the parboiling and drier plant used in the rice milling industry is classified under HSN 8419 and subject to an 18% GST rate. This decision was based on the Larger Bench's resolution of conflicting tribunal decisions, aligning with Circular No.982/06/2014. The ruling stands unless stayed by the Supreme Court, referencing Notification No.01/2017-Central Tax (Rate) and its amendment for the applicable GST rate. Case-Laws GST Tue, 06 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406392