Madurai Famous Jigarthanda LLP ., In re

Date: November 30, 2022

Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Gopalsamy, N Usha
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Subject Matter

"Jigarthanda" is "Beverage containing milk" covered under HSN '2202 99 30' attracting 12% GST

Classification

Summary

“Jigarthanda” manufactured by the applicant is taxable goods. It is covered under Notification No. 1/2017 CTR dated 28.06.2017 vide serial No.50 of Schedule II as “Beverages containing milk” attracting CGST @ 6% and SGST @ 6%…

MADURAI FAMOUS JIGARTHANDA LLP, No.4/799, Thasildhar Nagar, Vandiyur, Madurai-625020 (hereinafter called the Applicant) are registered under GST with GSTIN:33ABMFM3879J1ZP. The applicant has sought Advance Ruling on the following questions:- 1. Whether the product manufactured as pasteurized milk and milk cream but named “Jigarthanda” can be classified as Jigarthanda under description…

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