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5% GST Payable on ‘Nizam Pakku’ classifiable under CTH 0802 8090
Case Law Details
- Case Name
- In re S. A. Safiullah and Co. (GST AAAR Tamil Nadu)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Tamilnadu, Advance Rulings
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In re S.A. Safiullah and Co. (GST AAAR Tamil Nadu)
The Appellate Authority ruled that the product of the appellant ‘Nizam Pakku’ classifiable under CTH 0802 8090 is leviable to 2.5% CGST as per Sl.No.28 of Annexure-I of Notification No.01/2017- C.T(rate) dated 28.06.2017 and 2.5% SGST under Sl.No.28 of Annexure -I of Notification No. II(2)/CTR/532(d-4)/2017 vide G.O.(Ms) No.62 dated 29.06.2017 as amended
FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, TAMILNADU
Preamble
1. In terms of Section 102 of the Central Goods & Services Tax Act 2017/Tamilnadu Goods & Se...
