Case LawOrder No. 07/AAAR/18/04/2019
Sevencia Fromage & Dairy India Pvt. Ltd ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Uttar Pradesh
- Date:
- April 18, 2019
- Type:
- Advance Ruling
- Members:
- Rajiv Tandon, Amrita Soni
Subject
“Cheese Balls’ are classifiable under heading 0406 attracting 12% GST. AAR ruling set aside.
Classification
Summary
Q) Whether the product ‘Breaded Cheese’ (‘impugned goods’) is classifiable as ‘cheese’ under Heading 0406, and accordingly, subject to CGST and SGST at the rate of 6 percent each under S. No. 13 of the Schedu…
Judgement
The present appeal has been filed under Section 100 of the Central Goods and Service Tax Act, 2017 and Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as “the CGST Act and UPGST Act”) by M/s. Savencia Fromage & dairy Pvt. Ltd., A 41, hosiery Complex, Phase 2 Extention, Noida, U.P. 201305 (hereinafter referred to as the “Applicant”) against t…