No GST Ruling on Chikki vs Sweetmeat Classification After Applicant Withdraws Plea

In re Candor Foods Pvt. Ltd. (GST AAR Maharashtra) In In re Candor Foods Pvt. Ltd., the applicant filed an advance ruling application before the Maharashtra Authority for Advance Ruling under Section 97 of the CGST Act and MGST Act seeking clarification on the GST classification of its products marketed as “LadduBars.” The primary issue raised was whether these products should be classified as “chikki” under HSN 1704 or as “sweetmeats” under HSN 2106, along with the applicable tax rate. The applicant also sought specific classification under the appropriate HSN code for various pro...