S.A. Safiullah & Company ., In re

Date: October 21, 2020

Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Senthil, Selvaan
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Subject Matter

'Nizam Pakku' merits classification under HSN 0802 80 90 and attracts 12% GST

Classification

Summary

Q. Whether the “Nizam Pakku” bought and sold by the Applicant, the manufacturing process of which has been explained by them, is classifiable under Chapter heading 0802 8030 of the Customs Tariff and hence attract 2.5 % CGST as per SI. No…

M/s. S.A. Safiullah & Company PB No. 14, Rajagopalapuram Main Road, Pudukottai 622 003 (hereinafter referred as ‘Applicant’) is registered under the GST Act 2017 vide GSTIN No. 33AANPS2471E1Z0. The Applicant has sought Advance Ruling on,- Whether the “Nizam Pakku” bought and sold by the Applicant, the manufacturing process of which has been explained by them, is classif…

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