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TaxReply India Pvt Ltd

SHAH NANJI NAGSI EXPORTS PRIVATE LIMITED
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

B.TIMOTHY
B.V.BORHADE
Pet. Counsel
Anand Dhoka
Res. Counsel
Na

Petitioner / Applicant

SHAH NANJI NAGSI EXPORTS PRIVATE LIMITED

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Feb 16, 2019
Order No.

GST-ARA-93/2018-19/B-19

Citation

2019(2) TAXREPLY 625

Original Order
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ORDER

The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by Shah Nanji Nagsi Exports Private Limited, the applicant, seeking an advance ruling in respect of the following question. What will be the correct HSN code and consequently rate of GST applicable on “Ready to cook popcorn premix i.e. Popcorn Maize with edible oil and salt”, sold in retail pack size ranging from 30 grams to 350 grams. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST 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 MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference....

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