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SIGNATURE INTERNATIONAL FOODS INDIA PRIVATE LIMITED
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

PANKAJ KUMAR
B.V.BORHADE
Pet. Counsel
Pratik Shah
Ramesh Warungare
Res. Counsel
Na

Petitioner / Applicant

SIGNATURE INTERNATIONAL FOODS INDIA PRIVATE LIMITED

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Aug 20, 2018
Order No.

GST-ARA-26/2018-19/B-91

Citation

2018(8) TAXREPLY 415

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ORDER

PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) 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 Signature International Foods India Private Limited, the applicant, seeking an advance ruling in respect of the following questions. 1. “Whether on facts and circumstances of the case, the Unleavened Flatbreads be treated as ‘Khakra, plain chapatti or roti under Entry No. 99A of Schedule / of Notification No. 01/2017-lntegrated Tax (Rate) dated 28 June 2017, Notification Number 1/2017-CentraI Tax (Rate), dated 28 June 2017 and Notification Number 1/2017-State Tax (Rate) No. MGST 1017/C.R. 104/Taxation-1, dated 29 June 2017 (collectively referred to as the ‘Rate Notifications’) if not, whet....

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