Kitchen Express Overseas Ltd ., In re
Date: May 29, 2024
Subject Matter
Gota Flour, Khaman Flour, Dalwada Flour, Dahiwada Flour, Dhokla Flour, Idli Flour and Dosa Flour are classifiable under HSN '2106 90' attracting 18% GST. AAR ruling upheld.
Summary
The case involves M/s Kitchen Express Overseas Ltd appealing against an Advance Ruling passed by the Gujarat Authority for Advance Ruling (GAAR) regarding the classification and GST rate applicable to its products. The appellant manufactures and supp…
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, GUJARAT At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act, 2017′ and `GGST Act, 2017’) are pari materia and have the same provisions in like matter and di…