M D Mohta, In re
Date: July 5, 2018
Subject Matter
‘Rakhi’ is classifiable as per its constituent materials. Exemption under Notf 2/2017 (CTR) not available.
Summary
The Applicant, stated to be a Manufacturer of the item "Rakhi", sought a Ruling on classification of "Rakhi", on whether exemption under Notification No. 2/2017-Central Tax (Rate) dated 28/06/2017 is applicable for such manu…
1. The Applicant, stated to be a Manufacturer of the item "Rakhi", is seeking a Ruling on classification of "Rakhi", on whether exemption under Notification No. 2/2017-Central Tax (Rate) dated 28/06/2017 (1126-FT dated 28/06/2017 of State Tax), (hereinafter referred to, collectively, as "Exemption Notification") is applicable for such manufacture, and if not, th…