In re HIC-ABF special foods (P) Ltd. (GST AAAR Kerala)
Date: September 18, 2025
Subject Matter
Ready-to-Eat Packaged Food Products Classified Under HSN 21069099, Not Specific Chapters
Summary
The Appellate Authority for Advance Ruling (AAAR) upheld the classification of most food items (Sl. Nos. 1 to 26) as ready-to-eat packaged food under HSN 21069099, dismissing the appellant's arguments for more specific classifications under Chapters…
FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, KERALA M/S HIC-ABF special foods (P) Ltd., 11/630-B Aroor Industrial development area, Project colony road, Aroor, 688534. (Hereinafter referred to as the appellant) is in the business of food products and are registered under CGST Act 2017 with GSTIN: 32AAACH9887R1ZO. The appeal stand field section 100(1) of the CGST Act, 2017 by the ap…