Case LawOrder No. 19/2019
Anik Milk Products Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Madhya Pradesh
- Date:
- October 18, 2019
- Type:
- Advance Ruling
- Members:
- Rajiv Agrawal, Manoj Kumar Choubey
Subject
Application is not maintainable as summons are already issued by the DGGI in the same matter
Classification
Summary
Whether fla voured milk is taxable at the rate of 5% under Schedule IV of the GST Act. The AAR ruled that We find that the summons was issued by DGGI in the case on 15.07.2019 and applicant for appearance on 18.07.2019. Meanwhile, the applicant filed…
Judgement
1. The present application has been filed u/s 97 of the Central Goods and Services Act,2017 and MP Goods and services Act, 2017 (hereinafter also referred to CGST Act and SGST Act respectively) by M/s Anikn Milk Products Private Limited (hereinafter referred to as the Applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and MPGST Act are identical, except fo…