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ALISHA GRUH UDYOG
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

SANJAY SAXENA
MOHIT AGRAWAL
Pet. Counsel
Apoorva Mehta
Res. Counsel
Na

Petitioner / Applicant

ALISHA GRUH UDYOG
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Sep 17, 2020
Order No.

GUJ/GAAR/R/66/2020

Citation

2020(9) TAXREPLY 3741
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ORDER

M/s. Barakatbhai Noordinbhai Velani (legal Name), M/s. Alisha Gruh Udyog (Trade Name), Plot No. 281, GIDC Wadwan, Surendranagar having a GSTIN: 24AAFFG8784L1ZT, is a proprietorship company filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act, 2017 in FORM GST ARA-01 discharging the fee of ₹ 5,000/- each under the CGST Act and the SGST Act. 2. The applicant is engaged in the manufacture of Fryums. The said Fryums are prepared from maida is purchased as raw material from market which is in un-fried form. The same is first fried and various masala powders are applied and thereafter it is packed in small packets for being sold. The aforesaid fryums are sold by the applicant in different shapes and sizes such as alphabets, rings, stars etc. 3. Accordingly, the Applicant seeks Advance Ruling on the following questions : (i) Whether any tax is payable in respect of sale /supply of Fryums manufactured by the applicant? And i....

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