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Case Law Details

Case Name : In re Windlass Biotech Limited (GST AAR Uttarakhand)
Appeal Number : Advance Ruling 04/2021-22
Date of Judgement/Order : 02/09/2021
Related Assessment Year :
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In re Windlass Biotech Limited (GST AAR Uttarakhand)

‘Dry Powder Containing Protein Powder with Vitamins & Minerals‘ being manufactured by M/s Windlass Biotech Limited, 40/1, Mohabewala Industrial Area, Dehradun, Uttarakhand under the name ‘Protowits’ is a Food supplement which is fit to be classified under HSN 2106.

Read AAAR Order: Dry Powder Containing Protein Powder with Vitamins & Minerals classifiable under Chapter 21

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, UTTARAKHAND

1. This is an application under Sub-Section (1) of Section 97 of the Central Goods and Services Tax Act, 2017 and Uttarakhand State Goods & Service Tax Act, 2017 (hereinafter referred to as CGST/SGST Act) and the rules made thereunder filed by M/s Windlass Biotech Limited ,40/1, Mohabewala Industrial Area, Dehradun, Uttarakhand (hereinafter referred to as ‘the applicant’) registered with the GSTIN having Registration No. 05AAACW3417C1Z and seeking advance ruling on the following question:

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