Das & Sons ., In re
Date: November 22, 2022
Subject Matter
‘Raula Gundi’ is nothing but Chewing Tobacco (without lime tube) attracting 28% GST, 160% cess
Summary
Q. 1 What is the HSN Code of ‘Raula Gundi’ ? Ans: The final product of the Applicant under the brand name ‘Raula Gundi’ is nothing but ” Chewing Tobacco (without lime tube)” as discussed in the foregoing para…
Subject: M/s Das & Sons, Mochinda, Salbani, Dist-Keonjhar, Odisha (here in after referred to as the ‘Applicant’) having GSTIN : 21ALZPD6O41Q1ZM, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the SGST Act. 1.0 The Applicant has…