Case Law Details

Case Name : In re Gurubaba Food Products (GST AAR Madhya Pradesh)
Appeal Number : Order No. 08/2021
Date of Judgement/Order : 15/07/2021
Related Assessment Year :

In re Gurubaba Food Products (GST AAR Madhya Pradesh)

1. M/s GURUBABA FOODPRODUCT  (hereinafter referred to as the Applicant) is a partnership firm engaged in manufacturing of papadis located at banmore in the Morena district of the state of Madhya Pradesh (476444).The Applicant is having a GST registration with GSTIN 23AAPFG9050PIZS.

2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the COST Act would also mean a reference to the same provision under the MPGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MPGST Act would be mentioned as being under the GST Act.

BRIEF FACTS OF HIE CASE-

3.1. Gurubaba Food Products is a partnership firm engaged in manufacturing of papad of different sizes and shapes depending upon the market demand. Papad is a crunchy snack which is mostly consumed by children of rural areas.

3.2. The item manufactured is a raw pellet which is neither cooked nor ready to eat but can be stored for long duration and the same is not ready for consumption until the same is fried or cooked.

4: QUESTION RAISED BEFORE THE AUTHORITY —

4.1. Under which tariff heading, papad of different size and shapes manufactured and supplied by the lirm would attract cgst and sgst?

5. RECORD OF PERSONAL HEARING

5.1 Before notice for personal hearing could be issued the partner of the firm on behalf of the firm gave an application through e-mail that they did not want to perceive-their application further and requested to allow the withdrawal of the application.

6. Ruling

6.1. In light of the application for the withdrawal of the application for advance ruling the Authority hereby agrees to the withdrawal of the application for the advance ruling without going into the merit of the case and passing any ruling on the issue for which advance ruling was sought for.

6.2. The ruling is valid subject to the provisions under section 103 (2) until and unless declared void under Section 104(1) of the GST Act.

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