Krishna Enterprises ., In re
Date: June 29, 2023
Subject Matter
Artificial Insemination Crate / Travis falls under HSN '7306' attracting 18% GST
Summary
The ruling discusses the classification and rate of tax applicable to a product called AI crate (Artificial Insemination Crate)/Travis. The applicant believes the product should be classified under HSN 9018, while the authorities argue that it falls…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT Kantaben Rameshbhai Chaudhari, Krishna Entperises (Trade name), Shop No. 5/A, Rajshree Complex, 1 st floor, Manav Ashram Chokdi, Mehsana, Gujarat-384 001 [for short—`applicant is registered under GST and their GSTIN is 24BRXPC8776L1ZU. 2. The applicant is engaged in the manufacture of veterinary instruments known as Al Cra…