Madhurya Chemicals ., In re
Date: November 23, 2020
Subject Matter
'Shatamrut Chyavan' (animal feed supplement) classifiable under HSN 2309 90 10. AAR ruling upheld.
Summary
Applicant has raised the issue of classification of their product namely, ‘Shatamrut Chyavan’. HELD BY AAR: The subject product is a complete animal feed supplement manufactured out of molasses mixed with 15 other ingredients to increase…
1. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. 2. The present appeal has been filed under Section 100 of the Central…