Gandour India Food Processing Private Limited ., In re

Date: September 14, 2022

Court: Authority for Advance Ruling
Bench: Telangana
Type: Advance Ruling
Judge(s)/Member(s): S.V. Kasi Visweswara Rao, Sahil Inamdar
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Subject Matter

Job work of manufacturing chocolates falls under SAC '9988 16' attracting 5% GST

ClassificationJob Work

Summary

The applicant is desirous of ascertaining rate of tax on job work services supplied by them and the SAC applicable to the same. The applicants are undertaking the work of Chocolate Manufacturers, Confectionery Manufacturers, Food Product Retailers, S…

1. M/s. Gandour India Food Processing Private Limited, Survey No.172, 173, Phase IV, IDA, Cherlapally, Hyderabad, Telangana – 500 051 (36AABCG1404G1Z6)has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certa…

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