TMI BlogGST on Flower BouquetsX X X X Extracts X X X X X X X X Extracts X X X X ..... Whether GST is applicable on Flower Bouquets when Bouquet are made from fresh cut flowers and certain decorative items and packing paper is used in making the Bouquets. - Reply By Ganeshan Kalyani - The Reply = In my view it is exempted from GST as per entry no 34 of Notification no. 2/2017-CGST Rate dated 28.06.2017 as amended from time to time. - Reply By KASTURI SETHI - The Reply = The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods are completel y covered under Chapter 06 as advised by Sh.Ganeshan Kalyani Ji. Exemption is available. Decorative items added to fresh cut-flower and given the shape of Bouquet are correctly classified under entry no.34 of Notification No.2/17-CT(Rate) - Reply By KASTURI SETHI - The Reply = In continuation of my reply above, it is further opined that in case you still feel even 1% dou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bt, you must opt for filing application with Advance Ruling Authority. This is far cheaper than cost of litigation. I have searched out case laws but could not trace out on this issue even pertaining to pre-GST era. There are case laws on fresh cut-flower pertaining to Customs but not on Bouquet. I mean to say you are eligible for filing application before Advance Ruling Authority. If your turnove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is less than ₹ 40 lakhs a year, no need to opt for AAR. - Reply By Ganeshan Kalyani - The Reply = Advance ruling is the best option given by the department. It will reduce the conflict at assessment stage. The doubts are clarified at first stage. Yes, one should apply for advance ruling as prevention is better than cure. - Reply By KASTURI SETHI - The Reply = As per decision of AAR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Karnataka reported as 2019 (30) GSTL 366 (AAR-GST) = 2019 (10) TMI 1133 - AUTHORITY FOR ADVANCE RULING, KARNATAKA ( Advance Ruling no. 87/2019 dated 26.9.19) Para No.6.5 of AAR refers. Applicant :International Flower Auction Bangalore Ltd. The cut-flowers are covered under the definition of agricultural produce as defined in para 2(d) to Notification No.12/17-CT(R) dated 28.6.17 . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, your issue still remains open. - Reply By YAGAY andSUN - The Reply = There is no GST applicable on Flower Bouquet as rightly advised by our experts. - GST on Flower Bouquets - Query Started By: - CA.Mohammed Lakkadsha Dated:- 29-7-2019 Goods and Services Tax - GST - Got 6 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Manag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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