https://www.taxtmi.com/caselaws?id=768502 The AAR Tamil Nadu rejected an application for rectification of advance ruling regarding classification of tapioca flour obtained from dried tapioca roots. The Authority upheld its original classification of the product under Chapter 23031000 as residues of starch manufacture, attracting 5% GST, rather than under tariff item 1106. The AAR found the product unfit for human consumption and suitable only for livestock feed, confirming it falls under residues and waste from food industries. The rectification application was rejected under Section 98(2) of CGST/TNGST Acts 2017, as no error or mistake was identified in the original ruling. en-us Tue, 18 Mar 2025 00:00:00 +0530 Mon, 07 Apr 2025 15:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768502 The AAR Tamil Nadu rejected an application for rectification of advance ruling regarding classification of tapioca flour obtained from dried tapioca roots. The Authority upheld its original classification of the product under Chapter 23031000 as residues of starch manufacture, attracting 5% GST, rather than under tariff item 1106. The AAR found the product unfit for human consumption and suitable only for livestock feed, confirming it falls under residues and waste from food industries. The rectification application was rejected under Section 98(2) of CGST/TNGST Acts 2017, as no error or mistake was identified in the original ruling. Case-Laws GST Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768502