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TMI BlogGST on Flower BouquetsX X X X Extracts X X X X X X X X Extracts X X X X ..... GST on Flower Bouquets X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 goods are completely 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 Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication 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% doubt, 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 fres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h 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 turnover 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 fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st 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, 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 &qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot;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.
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. X X X X Extracts X X X X X X X X Extracts X X X X
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