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ARAVIND KUMAR AGRAWAL. PROPREITOR PROP: PRABHAT GUDAKHU FACTORY
(Appellate Authority for Advance Ruling, Odisha)

Hon'ble Judges:

NARESH PENUMAKA
BISHNUPADA SETHI
Pet. Counsel
Bhagban Panda
Res. Counsel
Na

Petitioner / Applicant

ARAVIND KUMAR AGRAWAL. PROPREITOR PROP: PRABHAT GUDAKHU FACTORY
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Odisha

Date Jun 3, 2019
Order No.

01/ODISHA-AAAR/2019-20

Citation

2019(6) TAXREPLY 981
Original Order
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ORDER

Aravind Kumar Agrawal, Propreitor, Prabhat Gudakhu Factory (Appellant) has filed an appeal before AAAR, Odisha on 12.03.2019 aggrieved by advance ruling no 06/ ODISHA-AAR/ 2018-19 dated 05.02.2019 pronounced by the Odisha Authority for Advance Ruling, Bhubaneswar (AAR) under Section 100 of the Odisha Goods and Service Tax Act, 2017/CGST Act, 2017. 2.0. Aravind Kumar Agrawal, having GSTN 21AACHA8243B2Z2 is registered in Koraput Circle within the jurisdiction of State of Odisha. The Appellant is stated to be engaged in manufacturing and sale of ‘Gudakhu’, a tobacco product in a paste form which is applied orally on the teeth and gums, especially in the rural belts of Odisha and neighbouring states. The appellant’s submission is that the tobacco content in gudakhu manufactured by them is about 20% while molasses accounts for about 50-60%. Gudakhu is commercially available in a paste form as well as in a granular form. While the Gudakhu in paste form....

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