Shridhar Deshpande (Herbal India Corporation) ., In re

Date: April 22, 2025

Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Prathap Kumar, M S Prithvi
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Subject Matter

AAR application rejected as the classification issue is currently pending before the CESTAT, Bengaluru

Classification

Summary

The applicant, M/s. Shridhar Deshpande of M/s. Heabal India Incorporation, sought an advance ruling regarding the classification and GST rate applicable to their product, "Heabal Tea Cigarette," designed to help individuals quit smoking. They filed t…

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING KARNATAKA M/s. Shridhar Deshpande, Prop. M/s. Heabal India Incorporation (herein after referred to as ‘Applicant), #1, 1st Floor, J.K. Plaza, Kathriguppe Main Road, Vidyapeetha Circle, Bengaluru-560 028, Karnataka, having GSTIN 29ASBPS2586C4ZH, have filed an application for Advance Ruling under Section 97 of “CGST Act, 2017 read with Rule 104 of CG…

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