Hatsun Agro Product Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- September 21, 2019
- Type:
- Advance Ruling
- Members:
- Harish Dharnia, Ravi Prasad MP
Subject
Ice creams, chocolates, pizza cakes made as per the orders of the customers and served in IBACO outlet qualifies as composite supply under SAC 9963. Attracts 5% GST.
Summary
1. The ice creams, chocolates, ice cream cakes and pizza cakes made as per the orders of the customers and served in IBACO outlet qualifies as composite supply under section 2(30) of the CGST Act and section 2(30) of the Karnataka Goods and Ser…
Judgement
1. M/s Hatsun Agro Product Limited, (called as the ‘applicant’ hereinafter), having GSTIN number 29AAACH0945G1ZP, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and the…