Italian Edibles Pvt. Ltd ., In re
Date: March 3, 2022
Court: Authority for Advance Ruling
Bench: Madhya Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Virendra Jain, Manoj Choubey
Subject Matter
“Ber Berry” is classifiable under the chapter heading 2008.
Summary
Applicant have submitted the process of manufacture of product “Ber Berry” in which they used Jujube Fruit, Sugar, Salt, permitted preservatives and mixed spices. We observe that the chapter 8 is covered either fresh fruit or fruit cooked…
1. The present application has been filed u/s 97 of the Central Goods and Services Tax Act, 2017 (hereinafter also referred to CGST Act and SCSI Act respectively) by M/S M/S ITALIAN EDIBLES PVT. LTD 309/1/8/8, BLOCK 3. MANGAL UDHYOG NAGAR, PALDA, INDORE, Indore, Madhya Pradesh, 452001(hereinafter referred to as the Applicant), registered under the Goods & Services Tax. 2. The provisions of the…