Sun Pharmaceutical Industries Ltd ., In re
Date: January 23, 2019
Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Subject Matter
'Prohance – D (Chocolate)' falls under CTH 2106 90 50 attracting 18% GST
Summary
Q) What is the appropriate classification of the Applicant’s product, Prohance – D (Chocolate)? A) Chapter heading 2106 of the Tariff specifically covers “Food preparations not elsewhere specified or included” and in vie…
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by Sun Pharmaceutical Industries Ltd., the applicant, seeking an advance ruling in respect of the following questions. 1. What is the appropriate classification of the Appl…