Pandey Traders ., In re
Date: August 8, 2023
Subject Matter
Processing of unmanufactured tobacco dust by adding scent would make the resultant product fall under HSN '2401'. AAR ruling modified.
Summary
The ruling describes a GST classification dispute in the case of Pandey Traders. Pandey Traders, a proprietorship concern registered under GST, sought clarification regarding the classification of their product – unbranded unmanufactured tobacc…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING,UTTAR PRADESH The present appeal has been filed under Section 100 of the Central Goods and Service Tax Act, 2017 and Uttar Pradesh Goods and Service Tax Act, 2017 ( here-in-after referred to as ” the CGST Act and UPSGST Act”) by M/s Pandey Traders, Siyapuram, Station Road Mainpuri, Uttar Pradesh-205001 (here-in-after refe…