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TaxReply India Pvt Ltd

DAS & SONS
(Authority for Advance Ruling, Odisha)

Hon'ble Judges:

GOPAL KRISHNA PATI
P K MOHANTY
Pet. Counsel
S.k. Pattanayak
Res. Counsel
---

Petitioner / Applicant

DAS & SONS
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Odisha

Date Nov 22, 2022
Order No.

03/ODISHA-AAR/2022-23/

Citation

2022(11) TAXREPLY 6752
Original Order
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ORDER

Subject: M/s Das & Sons, Mochinda, Salbani, Dist-Keonjhar, Odisha (here in after referred to as the 'Applicant') having GSTIN : 21ALZPD6O41Q1ZM, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the SGST Act. 1.0 The Applicant has sought for an advance ruling in respect of the following questions.- (a) What is the HSN Code of 'Raula Gundi' (Final product of the Applicant)? (b) What is the applicable rate of tax and Cess of the product? 1.1 At the outset, we would like to make it clear that the provisions of both the CGST Act and the OGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the OGST Act. 2.0 The Applicant having its princ....

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