Alisha Foods ., In re
Date: November 28, 2019
Court: Authority for Advance Ruling
Bench: Madhya Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Manoj Kumar Choubey, Virendra Kumar Jain
Subject Matter
'Fried Fryums' is classifiable under Tariff Item 2106 90 99. GST@18%
Summary
Q) What is the correct classification of Fried Fryums of different shapes, sizes and varieties which are ready to eat and What is the HSN Code and GST rate applicable on such goods manufactured? A) Heading 2106 is an omnibus heading covering all kind…
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 ALISHA FOODS (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 for certain provisions.…