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TMI BlogHSN code for change in Paddy strawX X X X Extracts X X X X X X X X Extracts X X X X ..... HSN code for change in Paddy straw X X X X Extracts X X X X X X X X Extracts X X X X ..... dy straw for HSN 1213 (0 %), then my process is cutting of such bulk rolls of paddy straw into small pieces and sold such cutting paddy straw to other party for use as boiler fuel. My question is whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther above cutting process lead to change in HSN code and GST rate. Reply By Rajagopalan Ranganathan: The Reply: Sir, Cutting of paddy straw into small pieces does not result in emergence of a new ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... product which is different from paddy straw. The cutting of paddy straw does not amount to processing and after cutting paddy straw remains as paddy straw only. The same is classifiable under HSN 12.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 and attracts nil tax. This is my opinion. Reply By Ganeshan Kalyani: The Reply: I agree with the views of Sri Rajagoplan Sir. Reply By KASTURI SETHI: The Reply: In support of views of both exper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, see authority in the form of C.B.I. & C. Circular F. No. 332/2/2017-TRU, dated December, 2017 (Serial No. 19).
Reply By KARAN VERMA:
The Reply:
Thanks to all. X X X X Extracts X X X X X X X X Extracts X X X X ..... aring ..... X X X X Extracts X X X X X X X X Extracts X X X X
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