Case Law Details
In re Foods and Inns Limited (GST AAAR Andhra Pradesh)
The ‘Mango Pulp / Puree’ is classifiable under Tariff Item 0804 50 40 and chargeable to GST @ 18% as per entry No.453 of Schedule III in Notification No. 1/2017 – Central Tax (Rate) Dated 28.06.2017.
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH
At the outset, we would like to make it clear that the provisions of both the CGST Act and the APGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the APGST Act.
The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Andhra Pradesh Goods and Services Tax Act, 2017 [herein after referred to as “the CGST Act and APGST Act”] by M/s. Foods and Inns Limited (herein after referred to as the “Appellant”) against the Advance Ruling No. AAR No. 16/AP/GST/2021 dated 07.07.2021 issued by the Authority for Advance Ruling, Andhra Pradesh.
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