Windlas Biotec Ltd ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Uttarakhand
- Date:
- February 18, 2022
- Type:
- Advance Ruling
- Members:
- P K Goel, Ahmad Iqbal
Subject
“Dry Powder Containing Protein Powder with Vitamins & Minerals” falls under HSN 2106. AAR ruling upheld.
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…
Judgement
The present appeal has been filed under Section 100 of the Central Goods & Service Tax Act, 2017 and Uttarakhand Goods & Service Tax Act, 2017 (here in after referred to as “the CGST Act and UKGST Act”) by M/s Windlas Biotec Ltd, 40/1 Mohabewala Industrial Area, Dehradun, Uttarakhand ( herein after referred to as ‘Applicant’) against the Advance Ruling Order 04/2021…