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

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