Devendrakumar Rambhai Patel ., In re
Date: June 11, 2023
Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Milind Kavatkar, Amit Mishra
Subject Matter
'Kandi ravo' is classifiable under HSN '2401 30 00' attracting 28% GST
Summary
The supply of applicant of Kandi ravo’ is classifiable under 24013000. The applicant is liable to pay GST at 28% [14 % CGST and 14 % SGST] in terms of notification No. 1/2017-CT(Rate) , Sr. No. 13 of Schedule IV subject to the…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT M/s. Devendrakumar Rambhai Patel, Milkat No. 1276, Maneklal Shanabhai Parmar, Timba, Anand, Gujarat 388 170 [for short—`applicant’] is registered under GST and their GSTIN is 24BVAPP6398C1ZH. 2. The applicant is engaged in the business of wholesale/retail trading of unprocessed tobacco which they purchase direc…