Sri Venkateswara Cashew Chikky Manufacturers ., In re
Date: May 25, 2023
Subject Matter
"N.B.S. Crackle" which is an industrial input cannot be classified under "sugar boiled confectionery"
Summary
The ruling describes a company engaged in the manufacturing and supply of an edible product called "Crackle". The applicant seeks clarification on the classification of their product under the GST act. They argue that it should be classifie…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH (Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub- section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and SGST Act, 2017 are in parimateria and have the same provisions in…