Anand Products ., In re
Date: April 12, 2022
Subject Matter
“Anna Malai Mithai” will merit classification under Chapter Heading 2106 90 of the GST Tariff as ‘Sweetmeat’
Summary
On question that Whether the product “Anna Malai Mithai”, manufactured and supplied by the applicant be classified under the Tariff Heading 2106 as Sweet Meats or under Tariff Heading 0404 as other dairy product consisting of natural milk…
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 SGST Act respectively) by M/s ANAND PRODUCTS Khasra no. 329/2, PaldaNemawar Road, Near Mamaji Toll KantaGali, Indore (M.P) 452020 (hereinafter referred to as the Applicant), registered under the Goods & Services Tax. The provisions of the CGST Act and MPGS…