Case Law Details
Sushi Pet Nutri science (GST AAAR Telangana)
Issue 1: The product ‘poultry meal’ manufactured and supplied by appellant falls under Tariff Item No. 2301 10 10 of the Customs Tariff Act, 1975. The impugned order is modified accordingly.
Issue 2: The product ‘poultry meal’ manufactured and supplied by appellant is not eligible for the exemption contained in entry SI.No.102 of Notification No. 02/2017-Central Tax (Rate) dated 28.06.2017 (as amended).
FULL TEXT OF THE ORDER OF AUTHORITY OF APPELLATE ADVANCE RULING, TELANGANA
1. In terms of Section 102 of the Telangana Goods and Services Tax Act, 2017 (TGST Act, 2017 or the Act), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant within a period of six months from the date of the order. Provided that no rectification which has the effect of enhancing the tax liability or reducing the amount of admissible input tax credit shall be made, unless the applicant or the appellant has been given an opportunity of being heard.
Please become a Premium member. If you are already a Premium member, login here to access the full content.