{"id":420,"date":"2025-05-22T07:59:19","date_gmt":"2025-05-22T07:59:19","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=420"},"modified":"2025-05-22T07:59:20","modified_gmt":"2025-05-22T07:59:20","slug":"aar-tamil-nadu-ruling-dated-18-03-2025","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/05\/22\/aar-tamil-nadu-ruling-dated-18-03-2025\/","title":{"rendered":"AAR Tamil Nadu Ruling Dated 18\/03\/2025"},"content":{"rendered":"\n<p><strong>AAR, Tapioca Flour taxable at 5% GST:\u00a0<\/strong><em>Case of VS Trading Company, AAR Tamil Nadu Dated 18<sup>th<\/sup>\u00a0March 2025.<\/em>\u00a0The application for rectification of an earlier ruling (classification of tapioca flour under HSN 2303.10 \u2018Residues of starch manufacture\u2019 at a 5% tax rate), has been rejected. AAR reiterated that based on the company\u2019s initial submissions, the tapioca flour was a by-product of starch production, thus falling under the \u201cResidues and waste from the food industries\u201d category. It emphasized that the company\u2019s description of the manufacturing process aligned with starch residue production, and the product\u2019s use as animal feed further supported this classification.\u00a0<a href=\"https:\/\/drive.google.com\/file\/d\/1p_84G0ADhXKATCEqCoFJczfHy5bmqWRs\/view?usp=sharing\"><em>(AAR Tamil Nadu Ruling dated 18\/03\/2025)<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>AAR, Tapioca Flour taxable at 5% GST:\u00a0Case of VS Trading Company, AAR Tamil Nadu Dated 18th\u00a0March 2025.\u00a0The application for rectification [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-420","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>AAR Tamil Nadu Ruling Dated 18\/03\/2025 - Bhatia Bhola &amp; 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