S.A. Safiullah & Company ., In re
Date: February 12, 2021
Subject Matter
'Nizam Pakku' merits classification under HSN 0802 80 90 and attracts 5% GST. AAR ruling set-aside
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…
1. In terms of Section 102 of the Central Goods & Services Tax Act 2017 /Tamilnadu Goods & Services Tax Act 2017(“the Act”, in Short), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the…