Vadilal Industries Ltd ., In re
Date: August 26, 2022
Subject Matter
Flavoured milk sold under the trade name of "Power Sip" is classifiable under HSN '2202 99 30'. AAR ruling upheld.
Summary
The applicant is producing flavoured milk, which is sold under the trade name of “Power Sip”. It is the applicant’s understanding, and also the applicant’s case in the present application that such flavoured milk is a product…
At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the `CGST Act, 2017′ and the `GGST Act, 2017′) are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a men…