Case LawAdvance Ruling No. GST-ARA- 88/2018-19/B-10
Sun Pharmaceutical Industries Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- January 23, 2019
- Type:
- Advance Ruling
Subject
'Prohance – D (Chocolate)' falls under CTH 2106 90 50 attracting 18% GST
Classification
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…
Judgement
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…