Case LawOrder No. 01/ODISHA-AAAR/2019-20
Prabhat Gudakhu Factory ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Odisha
- Date:
- June 3, 2019
- Type:
- Advance Ruling
Subject
Gudakhu is classifiable under HSN 2403 99 90. AAR ruling upheld.
Classification
Summary
The AAR ruled that Gudakhu manufactured by the Applicant, be classified under GST Tariff Heading 2403 99 90. Aggrieved by this ruling , the applicant filed an appeal. The AAAR ruled that In the Customs Tariff, goods of the same class have b…
Judgement
Aravind Kumar Agrawal, Propreitor, Prabhat Gudakhu Factory (Appellant) has filed an appeal before AAAR, Odisha on 12.03.2019 aggrieved by advance ruling no 06/0DISHA-AAR/2018-19 dated 05.02.2019 pronounced by the Odisha Authority for Advance Ruling, Bhubaneswar (AAR) under Section 100 of the Odisha Goods and Service Tax Act, 2017/CGST Act, 2017. 2.0. Aravind Kumar Agrawal, having GSTN 21AACH…