Case LawGUJ/GAAAR/APPEAL/2022/20
Vadilal Industries Ltd ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- September 15, 2022
- Type:
- Advance Ruling
- Members:
- Milind Torawane, Vivek Ranjan
Subject
‘Paratha’ merits classification at HSN '2106 90 99'. AAR ruling upheld.
Classification
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…
Judgement
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…