Case Law Details
Case Name : In re Universal Import Export (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/24/2019
Date of Judgement/Order : 25/09/2019
Related Assessment Year :
Courts :
AAR Gujarat Advance Rulings
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In re Universal Import Export (GST AAR Gujarat)
Question 1: At What rate GST payable on supply of MANGO PULP falling under Heading No. 08045040 of the Customs Tariff Act, 1975 and rate of GST?
Answer : ‘Mango Pulp’ will fall under the entry No. 453 of Schedule III of the Notification No.01/2017- Central Tax (Rate) dated 28.06.2017 under CGST Act and corresponding notification of GGST Act and attracts rate of GST @18% (CGST:9% & GGST: 9%).
FULL TEXT OF ORDER OF BEFORE THE AUTHORITY OF ADVANCE RULING,GUJARAT
2. The applicant, vide Form GST ARA-01 dated 06.04.2018, mentioned their queries as under:
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