Case Law Details
In re Alisha Foods (GST AAR Madhya Pradesh)
The product ‘Fried Fryums’ manufactured and supplied by M/s. M/s ALISHA FOODS is classifiable under Tariff Item 2106 90 99 of the First Schedule to the Customs Tariff Act, 1975.
Goods and Service Tax rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product ‘Fried Fryums’ as enumerated under S.No. 23 of Schedule III of Notification No. 1/2017 —Central Tax (Rate) dated 28.06.2017 since amended, issued under the CGST Act, 2017 and corresponding notification under MPGST Act subject to conditions laid down in that entry.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,MADHYA PRADESH
(Under sub-section (4) of Section 98 of Central Goods and Service Tax Act, 2017 and the Madhya Pradesh Goods & Service Tax Act, 2017)
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