Case LawAdvance Ruling Order No. 17/2018 & Case No. 16/2018
Prem Ghan Products ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Madhya Pradesh
- Date:
- October 23, 2018
- Type:
- Advance Ruling
Subject
Mouth freshener is classifiable under HSN 2106 and attracts 18% GST
Classification
Summary
The applicant sought to know whether the goods manufactured (i.e. various types of mouth freshners) by the Applicant and sold prepared by mixing various inputs/raw materials like kharak, sugar, khopra, sounf, fennel, dates, mishri, saccharin, menthol…
Judgement
1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and MPSGT Act respectively) by M/S Prem Ghan Products (hereinafter also referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and MPGST Act are identical,…