Windlas Biotec Ltd ., In re

Date: September 2, 2021

Court: Authority for Advance Ruling
Bench: Uttarakhand
Type: Advance Ruling
Judge(s)/Member(s): Anurag Mishra, Saurabh Kant Shukla
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Subject Matter

“Dry Powder Containing Protein Powder with Vitamins & Minerals” falls under HSN 2106

Classification

Summary

In view of above findings, we are of the considered view that the product “Dry Powder Containing Protein Powder with Vitamins & Minerals” being manufactured by the applicant under the name ‘Protowits’ is a Food supplement…

1. This is an application under Sub-Section (1) of Section 97 of the Central Goods and Services Tax Act, 2017 and Uttarakhand State Goods & Service Tax Act, 2017 (hereinafter referred to as CGST/SGST Act) and the rules made thereunder filed by M/s Windlass Biotech Limited ,40/1, Mohabewala Industrial Area, Dehradun, Uttarakhand (hereinafter referred to as ‘the applicant’) registere…

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