2019 (8) TMI 1354

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.... shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Serv....

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....,000/each under Sub-rule (1) of Rule 104 of CGST rules 2017 and SGST Rules 2017. 2. The applicant in the statement of facts has stated that dhall, gram, pulses and cereals when mere crushed into powder without adding any substances are called unbranded flour of the dried leguminous vegetables (HSN Code 1106) and falling under exemption. Similarly unbranded cereal flours (Rice Flour, Wheat flour....

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....modity. But such blending/ mixture of flour of pulses and grams does not have any separate HSN Code and specific entry under the GST Act. Due to this which leads to wrong interpretation and misconception on the part of the officers resultant in to unnecessary levy of tax. 2.3 To avoid such ambiguity, they request to clarify though some minimum quantity of rice flour and maize flour were added t....