https://www.taxtmi.com/caselaws?id=773985 The AAAR remanded a case regarding classification of tapioca flour and remnants under GST provisions to the lower authority for fresh consideration. The appellant, a trader dealing in animal feed, sought classification under exempted goods but failed to provide adequate evidence about the manufacturing process. The AAAR found the original advance ruling authority did not consider full facts and the appellant lacked documentary proof from manufacturers. The advance ruling and rectification order were set aside, with directions to follow principles of natural justice and provide proper hearing opportunities before determining the correct GST classification and tax liability. en-us Fri, 27 Jun 2025 00:00:00 +0530 Tue, 01 Jul 2025 08:47:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773985 The AAAR remanded a case regarding classification of tapioca flour and remnants under GST provisions to the lower authority for fresh consideration. The appellant, a trader dealing in animal feed, sought classification under exempted goods but failed to provide adequate evidence about the manufacturing process. The AAAR found the original advance ruling authority did not consider full facts and the appellant lacked documentary proof from manufacturers. The advance ruling and rectification order were set aside, with directions to follow principles of natural justice and provide proper hearing opportunities before determining the correct GST classification and tax liability. Case-Laws GST Fri, 27 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773985