Case LawAAAR/AP/03(GST)/2022
Foods and Inns Limited ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Andhra Pradesh
- Date:
- January 20, 2022
- Type:
- Advance Ruling
- Members:
- Suresh Kishnani, Ravi Shankar Narayan
Subject
‘Mango Pulp / Puree’ is classifiable under Tariff Item 0804 50 40 and chargeable to GST @ 18%
Classification
Summary
We hereby modify the Order passed by the Authority for Advance Ruling vide AAR No. 16/AP/GST/2021 Dated 07.07.2021 and hold that the ‘Mango Pulp / Puree’ is classifiable under Tariff Item 0804 50 40 and chargeable to GST @ 18%, by virtue…
Judgement
At the outset, we would like to make it clear that the provisions of both the CGST Act and the APGST 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 APGST Act. The present appeal has been filed under Section 100 of the Central Good…