Vadilal Industries Ltd ., In re
Date: September 15, 2022
Court: Appellate Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Milind Torawane, Vivek Ranjan
Subject Matter
‘Paratha’ merits classification at HSN '2106 90 99'. AAR ruling upheld.
Summary
1. ‘Paratha’ merits classification at HSN 21069099. 2. ‘Paratha’ are covered at i. Entry No.453 of Schedule-III of Notification No.01/2017-Central Tax(Rate) dated 28-6-17 for the period from 1-7-17 to 14-11-17 and…
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 fax 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…