Concessional GST rates not applicable to activity of manufacture and supply of fortified rice kernels till Sep 30, 2021

Last updated: 01 December 2021
Quick Summary
The Karnataka Authority for Advance Ruling (KAAR) has determined that concessional GST rates were not applicable to the manufacture and supply of Fortified Rice Kernels (FRK) until September 30, 2021. The ruling stated that FRK is considered 'goods' and not a 'food preparation' in itself, and since it wasn't supplied directly to consumers, the specific notification did not apply. However, an amendment from October 1, 2021, may make FRK supply eligible for concessional rates under certain conditions.

Court :
Authority for Advance Ruling, Karnataka

Brief :
In Rasi Nutri Foods [Order No. 39 AAR/2021 dated October 21, 2021] Authority for Advance Ruling, Karnataka ("KAAR") held that Notification 39/2017 Central Tax (Rate) dated October 18, 2017 ("Concessional Rate Notification") read with G.O.M's No. 140 dated October 17, 2017, Department is not applicable to the activity of manufacture and supply of Fortified Rice Kernels ("FRK") to rice mills designated by Tamil Nadu Civil Supplies Corporation for period up-to September 30, 2021 as it does not amount to food preparation.

Citation :
Order No. 39 AAR/2021 dated October 21, 2021

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Bimal Jain
Published in GST
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