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ASHOK KUMAR PATEL
(Authority for Advance Ruling, Madhya Pradesh)

Hon'ble Judges:

RAJIV AGRAWAL
MANOJ KUMAR CHOUBEY
Pet. Counsel
R.hurkat
Res. Counsel
Na

Petitioner / Applicant

ASHOK KUMAR PATEL
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Madhya Pradesh

Date Jul 25, 2018
Order No.

07/2018

Citation

2018(7) TAXREPLY 130
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ORDER

1. BRIEF FACTS OF THE CASE: 1.1 M/s. Ashok Kumar Patel, Bina (hereinafter referred to as the Applicants) has been registered as a supplier of goods with GSTN under GSTIN 23AAFFA2103F1ZD. 1.2. In view of the above activity done by the applicant, the applicant have approach the authority seeking ruling on the question given below under MPG5T Act,2017: 2. QUESTIONS RAISED BEFORE THE AUTHORITY- Is any applicability of the notification number F-A-3-08-2018-1-V (43), DATED 24-4-2018 issued under MPGST Act/Rules on “unmanufactured tobacco” under CTH 2401. 3. DEAPRTMENT’S VIEW POINT: The concerned officer of the SGST department submitted comments on the instant application wherein he opined that MPGST Notification no F-A-3-08-2018-1-V (43), DATED 24-4-2018 is not applicable on “unmanufactured tobacco” falling under chapter 2401. 4. RECORD OF PERSONAL HEARING: The matter was posted for hearing on 29.06.2018 and....

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