Case Law Details
Case Name : In re Pandey Traders (GST AAR Uttar Pradesh)
Appeal Number : Advance Ruling No. UP Adrg 21/2023
Date of Judgement/Order : 02/03/2023
Related Assessment Year :
Courts :
AAR Uttar Pradesh Advance Rulings
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In re Pandey Traders (GST AAR Uttar Pradesh)
We see that Customs Tariff/HSN do not define ‘Unmanufactured/manufactured tobacco’ in the Section /Chapter notes specifically. ‘Manufacture’ under the GST law is defined under Section 2(72) as (72) manufacture’ means
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