S.K. Aagrotechh ., In re
Date: December 24, 2019
Court: Appellate Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): D P Nagendra Kumar, M S Srikar
Subject Matter
Pooja Oil classifiable under tariff heading 1518 00 40. Attracts 12% GST.
Summary
Whether “Pooja oil” can be classified under tariff item 1518 of Schedule-I (taxable at 5%.) or Schedule-II (taxable at 12%) of Notification No.01/ 2017-CT(R) dated 28.06.2017 , as amended from time to time? The “Pooja Oil”, cl…
The present appeal has been filed under Section 100 of the CGST Act, 2017 and the KGST Act, 2017 by S.K. Aagrotechh, Survey No. 114, Gottigehalli Road, Kaggalalli, Kanakapura Taluk, Ramanagar District (hereinafter referred to as ‘Appellant’) against the Advance Ruling No KAR ADRG 49/2019 dated 18.09.2019 pronounced by the Karnataka Authority for Advance Ruling. Brief facts of the case:…