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Case Law Details

Case Name : In re Bhagat Dhanadal Corporation (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/2024/13
Date of Judgement/Order : 30/05/2024
Related Assessment Year :
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In re Bhagat Dhanadal Corporation (GST AAR Gujarat)

In the case of In re Bhagat Dhanadal Corporation (GST AAR Gujarat), the Authority for Advance Ruling (AAR) of Gujarat provided a ruling on the classification and applicable tax rates for two products, ‘Mix Mukhwas’ and ‘Roasted Til & Ajwain’, manufactured and sold by M/s Bhagat Dhanadal Corporation. Below is a comprehensive summary of the case, focusing on the ruling and its reasoning.

Products and Manufacturing Process

M/s Bhagat Dhanadal Corporation, a partnership firm based in Ahmedabad, Gujarat, deals with various seed mixes, including ‘Mix Mukhwas’ and ‘Roasted Til & Ajwain’. The ingredients and processes for these products are detailed as follows:

Mix Mukhwas

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