MAH/AAAR/RS-SK/31/2020-21 of M/s. Madhurya Chemicals
GST AAARMAH/AAAR/RS-SK/31/2020-21
Case brief
from the order text
What is this about?
M/s. Madhurya Chemicals · The Maharasthra…
Case summary
From the record, as published by the registry
Recorded against
The Maharasthra Appellate Authority for Advance Ruling upheld the Ruling passed by the MAAR vide Order No. GST-ARA-33/2019-20/B-40, dated 18.03.2020, wherein it was held that the subject product, involved in the application, was rightly classified by the Appellant under chapter heading 2309, attracting ‘NIL’ rate as per Sl. No. 102 of the Notification No. 02/2017 C.T. (Rate), dated 28.6.2017, while in respect of the second question as to whether the impugned product can be treated as ‘waste of sugar manufacture, whether or not in the form of pellets under heading 2303