2026 (2) TMI 821

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....only- (a) On the applicant who had sought it in respect of any matter referred 7to in sub-section (2) Section 97 for advance ruling. (b) On the concerned officer or the Jurisdictional Officer in respect of the applicant. 3. In terms of Section 103(2) of the Act, this Advance Ruling shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed. 4. Advance Ruling obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts, shall render such ruling to be void ab initio in accordance with Section 104 of the Act. 5. The provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act (herein referr....

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....e manufacturers of sago purchases 'sago pulp' as their raw materials, they needed an advance ruling whether any commodity exists in GST in the name of Sago Pulp (percentage of yield 100%). If exists, the applicant required the HSN code and rate of tax levied in GST for sago pulp. 3.0 Applicant's Interpretation of Law: The applicant has stated that as per GST tariff, there is no raw material/ commodity in the name of Sago Pulp with 40-60% water content, except Tapioca Tuber (Casava) for the production of Tapioca Sago. 4.0 Personal Hearing: 4.1 The applicant was given an opportunity to be heard in person on 17.12.2025 vide this office memorandum No. 37/2025, dated 04.12.2025. Mr. V. Anbalagan, Managing Director of M/s. Varalakshmi....

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....ing the residue as by-product. The applicant is supplying their manufactured products and the by-products to their customers. 5.2 In their application, the applicant have stated that as per the records of some of the manufacturers of Tapioca Sago in the district of Namakkal, 'sago pulp' is being purchased as one of the raw material in huge quantities for the manufacture of sago. Though the applicant is in the same line of business, they have stated that they have not heard of such commodity used as a raw material for the manufacture of 'sago'. Therefore, he approached this AAR to know whether any commodity in the name of 'sago pulp' exists in the tariff and if yes have asked for the HSN code and GST rate for the said raw material. 5.3....