Gajanand Foods Pvt. Ltd ., In re
Date: November 11, 2024
Subject Matter
Instant Mix Flours classifiable under HSN '2106 90'. Attract 18% GST. AAR ruling upheld.
Summary
The case revolves around an appeal by M/s. Gajanand Foods P Ltd against an advance ruling issued by the Gujarat Authority for Advance Ruling (GAAR) related to the classification and GST rate applicable to their instant mix flours, which they claim ar…
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, GUJARAT At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the `CGST Act, 2017′ and `GGST Act, 2017′) are pari materia and have the same provisions in like matter and differ from each oth…