https://www.taxtmi.com/caselaws?id=439608 The AAR Chhattisgarh ruled on the classification and GST rate for Fortified Rice Kernels (FRK). The Authority determined that FRK should be classified under Chapter Heading 1904 rather than 1103 of the Customs Tariff Act, as the goods are preparations of rice flour. The applicable GST rate is 18% (9% CGST + 9% SGST) under entry 15 of Schedule-III to Notification 01/2017-CT(Rate). The ruling referenced the 45th GST Council meeting recommendations and subsequent notification 11/2021 which reduced GST to 5% specifically for FRK supplied under government schemes like ICDS. en-us Mon, 20 Feb 2023 00:00:00 +0530 Thu, 17 Apr 2025 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439608 The AAR Chhattisgarh ruled on the classification and GST rate for Fortified Rice Kernels (FRK). The Authority determined that FRK should be classified under Chapter Heading 1904 rather than 1103 of the Customs Tariff Act, as the goods are preparations of rice flour. The applicable GST rate is 18% (9% CGST + 9% SGST) under entry 15 of Schedule-III to Notification 01/2017-CT(Rate). The ruling referenced the 45th GST Council meeting recommendations and subsequent notification 11/2021 which reduced GST to 5% specifically for FRK supplied under government schemes like ICDS. Case-Laws GST Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439608