Case LawGST-ARA- 06/2022-23/B-113
Healthy Life Foodtech Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- December 1, 2022
- Type:
- Advance Ruling
- Members:
- Rammohan Rao, T R Ramnani
Subject
'Glaze Gels' is covered under HSN '1704 90 90' attracting 18% GST
Classification
Summary
The impugned product i.e. Glaze Gels is in a semi solid form and not in vitreous form as Sugar Boiled Confectionery. Further we also find that while Sugar Boiled Confectionery are directly sold to end ultimate end users for consumption, whereas the i…
Judgement
(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. HEALTHY LIFE FOODTECH PRIVATE LIM…