Case LawUP ADRG 19/2023
Gobind Sugar Mills Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttar Pradesh
- Date:
- January 27, 2023
- Type:
- Advance Ruling
- Members:
- Harilal Prajapathi, Rajendra Kumar
Subject
Sugarcane juice is classifiable under HSN '2009 89 90' attracting 12% GST
Classification
Summary
Question 1. Classification of Sugar Cane Juice. Answer: Sugarcane juice is classifiable under chapter 20 and tariff item 20098990. Question 2. Rate of GST applicable on sale of Sugarcane Juice. Answer: Sugarcane Juice is taxable at a rate of 6% CGST…
Judgement
ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98(4) OF THE UPGST ACT, 2017 1. M/s Gobind Sugar Mills Ltd is registered under GSTIN 09AABCG0947N1ZA under trade name of M/s Gobind Sugar Mills Ltd having principal address at Aira Estate, Khamaria Pandit, Lakhimpuri Kheri, Uttar Pradesh-262722 (hereinafter referred as “the applicant”). The applicant is manufacturer of…