Case Law Details
In re Dhathri Ayurveda Private Limited (GST AAR Kerala)
The classification of the product ‘Dhathri Dahasamini’ under Heading 2103 90 40 of the I schedule to the Customs Tariff Act, 1975 and liable to GST @ of 12% as per entry at Sl. No. 44 of Schedule II of Notification No. 01/2017-Central Tax (Rate) dated 28/06/2017.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA
1. M/s. Dhathri Ayurveda Private Limited Kannampilly Bhagom, Kayamkulam, Alappuzha (hereinafter referred to as the applicant) is engaged in the distribution of various herbal ayurvedic products produced by M/s. Warriers Hospital and Panchakarma Cen tire, Velanchira, Kayamkulam, Alapuzha having GSTIN 32AAAFW5661RIZN.
2. At the outset it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, &017 (hereinafter referred to as KSGST Act) are same except for certain provisions. Accordingly, a reference hereinafter to the provisions of the CGST Act, Rules and Notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules and the Notifications issued there under.
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