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TMI Blog2019 (10) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 - MS. MANASA GANGOTRI KATA, IRS AND THIRU KURINJI SELVAAN V.S., M.SC., (AGRI.), M.B.A., Note Any appeal against the advance ruling order 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 communic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion for the supply of Dried Coconut (Shelled Peeled) They have submitted the copy of application in Form GST ARA - 01 and also submitted a copy of Challan evidencing payment of application fees of ₹ 5,000/each under sub-rule (1) of Rule 104 of CGST rules 2017 and TNSGST Rules 2017. 2. In the application the applicant has contended that their firm has been supplying d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ern India where it is used in domestic house hold for making chutneys, stuffed buns, laddus, curries, pan etc, it is also given as Prasadam in temples etc, it is also consumed by children for better immunity.; keeping all this use in mind the legislature has levied Edible Dry Coconut under heading Fruit Nut for Human consumption while copra which finds its entry at 1203 under the headi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notes) and their commodity falls under HSN Code 08011920 only as it is an edible item for human beings and would not fall under HSN 1203 and therefore, requested to classify Dry Coconut (Shelled Peeled) under the appropriate heading. 3. The applicant was given an opportunity to be personally heard on 30.08.2019. However, the applicant vide their letter dated 21-08-2019 received in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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