Krishna Bhavan Foods and Sweets ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- June 18, 2021
- Type:
- Advance Ruling
- Members:
- Senthilvelavan, Kurinjiselvaan
Subject
Branded mixes for dosa, idli, tiffin, health and porridge are classifiable under HSN 2106 and will attract 18% GST
Summary
The applicant approached AAR to seek advance ruling of 49 of its ready-to-cook products under the brand name of name of ‘KRISHNA’. The applicant stated that they are making ready-to-cook foods and the ingredients are added by mere blendin…
Judgement
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil…