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M/S. SWITZ FOODS PRIVATE LIMITED
(Appellate Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

A.P.SURI
DEVI PRASAD KARANAM
Pet. Counsel
Souvik Banerjee
Res. Counsel
Debdut Das

Petitioner / Applicant

M/S. SWITZ FOODS PRIVATE LIMITED
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

West Bengal

Date Mar 19, 2020
Order No.

Appeal Case No. 01/WBAAAR/APPEAL/2020

Citation

2020(3) TAXREPLY 3204
Original Order
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ORDER

1. This Appeal has been filed by M/s. Switz Foods Pvt. Ltd. (hereinafter referred to as the Appellant) on 09.01.2020 against Advance Ruling 37/WBAAR/2019-20 dated 09/12/2019, pronounced by the West Bengal Authority Advance Ruling (hereinafter referred to as the WBAAR). 2. The Appellant, holding GSTIN No. 19AACS180NIZ3 is a manufacturer of confectionery products like cakes, rusks, patties etc. Some of its products have filling of cooked chicken, fish or eggs. 3. The Appellant sought an advance ruling under section 97 of the West Bengal Goods and Services Tax Act, 2017/ the Central Goods  and Services Tax Act, 2017, (hereinafter collectively referred to as “the GST Act”) on whether the products in the Table below containing portions of cooked chicken, mutton, fish, eggs etc. as falling are classifiable under HSN 1601 as they contain more than 20% by weight of meat. Table Sl.No. Name of the Product ....

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