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M/S JAY KHODIYAR AGENCY
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

SANJAY SAXENA
MOHIT AGRAWAL
Pet. Counsel
Nishant C Shukla
Res. Counsel
Na

Petitioner / Applicant

M/S JAY KHODIYAR AGENCY
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Jul 30, 2020
Order No.

GUJ/GAAR/R/60/2020

Citation

2020(7) TAXREPLY 3670
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ORDER

M/s. Jay Khodiyar Agency (Trade Name) is a proprietorship concern whose proprietor is Shri Piyush Jayantila Dobaria having a GSTIN: 24AJCPD002OG1Z9 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 business of manufacturing and trading of “Papad” of different shapes and sizes. Papad is crunchy snack that is conceptualised as a product that is raw pellet that are neither fully cooked nor ready to eat which can be stored for a longer period and needs to be cooked first either by frying or roasting before consuming as and when required. 3. The Papad turns out to be a papad when the dough is moulded and given the shape, usually a palm size round or may be smaller or bigger. However, with changing of time and considering the different demands of different class of cons....

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