Bharat Agro ., In re
Date: September 17, 2018
Subject Matter
'Canned Pineapple Slices dipped in sugar syrup' is covered under the Tariff item No. 0811
Summary
We modify the Ruling given by AAAR, Uttar Pradesh as per their Order No.5 dated-21.05.2018 and hold that the product in question i.e. “Canned Pineapple Slices dipped in sugar syrup” is covered under the Tariff item No. 0811.
The present appeal has been filed under Section 100 of the Central Goods and Service Tax Act and Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as “the CGST Act and UPGST Act”) by M/s Bharat Agro (hereinafter referred to as the “Appellant”) against the Advance Ruling Order No. 05 dated 21.05.2018 passed by the Authority for Advance Ruling, Uttar Prad…