Dlecta Foods Pvt Ltd ., In re
Date: January 4, 2022
Subject Matter
AAR cannot rule where the subject classification matter is pending as a dispute in proceedings initiated by the DGGI
Summary
Whether the product ‘Non-Dairy Cream’ manufactured by the Applicant is covered under CH 1517 90 90 or under CH 2106 90 99 of the GST Tariff? Subject classification matter is pending as a dispute in proceedings initiated by the Directorate…
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively ] by M/s. Dlecta Foods Pvt Ltd. , the applicant, seeking an advance ruling in respect of the following question. Whether the product ‘Non-Dairy Cream&…