Foods and Inns Limited ., In re
Date: January 20, 2022
Subject Matter
‘Mango Pulp / Puree’ is classifiable under Tariff Item 0804 50 40 and chargeable to GST @ 18%
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…
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…