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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 :
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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.

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