Halwa Haweli ., In re
Date: July 14, 2024
Court: Authority for Advance Ruling
Bench: Kerala
Type: Advance Ruling
Judge(s)/Member(s): Gayathri, Abdul Latheef
Subject Matter
Packed halwa does not qualify as "Namkeens" attracting 5% GST
Summary
The case law revolves around the classification of packed halwa, which is purchased from an outsourced manufacturer and marketed under the applicant's brand name. The applicant seeks clarification on whether the halwa can be classified as "N…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA 1. In this Ruling, a reference hereinafter to the provisions of the CGST Act, Rules or the notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules or the notifications issued there under. 2. The questions on which advance ruling is sought are given in page 1 and are not being r…