5% GST Payable on ‘Nizam Pakku’ classifiable under CTH 0802 8090

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...