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WAVE DISTILLERIES AND BREWERIES LTD.
(Authority for Advance Ruling, Uttar Pradesh)

Hon'ble Judges:

VIVEK KUMAR JAIN
SANJAY KUMAR PATHAK
Pet. Counsel
K.s.ramesh
Res. Counsel
Na

Petitioner / Applicant

WAVE DISTILLERIES AND BREWERIES LTD.

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttar Pradesh

Date Jul 29, 2019
Order No.

34

Citation

2019(7) TAXREPLY 1104

Original Order
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ORDER

ORDER M/s. Wave Distilleries and Breweries Ltd., Ramghat Road, Ahmedpura, Aligarh, U.P.-202125 (hereinafter called 'the applicant') is a registered assessee under CST having GSTN : 09AABCU0335JIZE. 2.  The applicant is engaged in the business of bottling of alcoholic beverages on behalf of M/S. United Breweries Ltd. and M/S. A.B. Sugars Ltd. 3.  The Applicant has submitted application for Advance Ruling dated 30-4-2019 enclosing duly filled Form ARA-01 (the application form for Advance Ruling) along with annexure and attachment. 4. The Applicant in his application sought clarification and Advance Ruling as follows :- Whether Notification No. 31/2017, dated 13th Oct., 2017 is applicable on them? 5.  The application for advance ruling was forwarded to the Jurisdictional GST Officer to offer their comments/views/verification report on the matter, which were received in the office vide letter C. No. V(12) P&I/Wave distilleries/Prev./Alg....

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