Sri Venkateswara Cashew Chikky Manufacturers ., In re
Date: December 21, 2023
Subject Matter
"N.B.S. Crackle" should be classified under the Tariff Heading 1704 as Sugar Boiled Confectionery. AAR ruling set aside.
Summary
The case law involves a ruling on the classification of the product "Crackle" under the GST Act. The appellant sought clarification on whether their product should be classified under the Tariff Heading 1704 as Sugar Boiled Confectionery an…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH (Under Section 101 of the Central Goods and Service Tax Act and the Andhra Pradesh Goods and Service Tax Act). At the outset, we would like to make it clear that the provisions of both the CGST Act and the APGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar p…