Case LawKAR ADRG 06/2023
Prakash and Company ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- January 23, 2023
- Type:
- Advance Ruling
- Members:
- Kiran Reddy, Ravi Prasad
Subject
All types of jaggery, pre-packaged and labeled are exigible to GST at 5%
Summary
All types of jaggery, pre-packaged and labeled are covered under S. No. 91A of Notification No. 1/2017 Central Tax (Rate) dated: 28.06.2017 as amended vide Notification No.6/2022 dated 13-07-2022. All types of jaggery, pre-packaged and labeled are ex…
Judgement
M/s. Prakash and Company, APMC Yard, Mahalingapur, Bagalkote-587312 (hereinafter referred to as The applicant’), having GSTIN 29AAGFP5332G1Z6 have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000/- each un…