IN RE : BHARAT AGRO – Goods and Services Tax

IN RE : BHARAT AGRO
GST
2018 (10) TMI 305 – AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – 2018 (17) G.S.T.L. 55 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – AAR
Dated:- 21-5-2018
Order No. 5
GST
Shri Sanjay Kumar Pathak, Member (State Tax) and Dinesh Kumar, Member (Central Tax)

ORDER

=============
Document 1
[Order per : Sanjay Kumar Pathak, Member (State Tax)]. – Ã Â¤ââ¬¢Ã Â¥ââ¬¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¦Ã Â¥ÂÃ Â¤Â°Ã Â¥ââ¬Ã Â¤Â¯

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Pineapple slices in syrup

Process flowchart

Ingredients : Pi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

sioner, Sales Tax v. Pio Food Packers on 9 May, 1980 Ã Â¤ââ¬¢Ã Â¥ââ¬¡ Ã Â¤ÂµÃ Â¤Â¾Ã Â¤Â¦ Ã Â¤Â®Ã Â¥ââ¬¡Ã Â¤ââ¬Å¡ Ã Â¤Â®Ã Â¤Â¾Ã Â¤Â¨Ã Â¤Â¨Ã Â¥ââ¬Ã Â¤Â¯ Ã Â¤Â¸Ã Â¤Â°Ã Â¥ÂÃ Â¤ÂµÃ Â¥ââ¬¹Ã Â¤Å¡Ã Â¥ÂÃ Â¤Å¡

4. Ã Â¤ââ¬¢Ã Â¥ââ¬¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¦Ã

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ting, Washing, Steaming/Cooking e Cooling 3d Airtight Container #

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

other parts of Plants

Tariff

Description of goods

Item

(1)

2008

(2)

2008 11 00

Fruit, nuts and other edible parts of plants, otherwise pre-

pared or preserved, whether or not containing added sugar or

other sweetening matter or spirit, not elsewhere specified or

included

– Nuts, ground-nuts other seeds, whether or not mixed together:

Ground-nuts…

–

2008 19

–

2008 19 10

–

Other, including mixtures:

Cashew nut, roasted, salted or roasted and salted.

2008 19 20 – Other roasted nuts and seeds…

noites 2008 19 30 – Other nuts, otherwise prepared [or] preserved.

2008 19 40 – Other roasted and fried vegetable products

2008 19 90 – Other…

2008 20 00 – Pineapples.

Ã Â¤ââ¬°Ã Â¤ââ¬¢Ã Â¥ÂÃ Â¤Â¤ Ã Â¤Â¤Ã Â¤Â¾Ã Â¤Â²Ã Â¤Â¿Ã Â¤ââ¬¢Ã Â¤Â¾ Ã Â¤Â¸Ã Â¥ââ¬¡ Ã Â¤Â¸Ã Â¥ÂÃ Â¤ÂªÃ Â¤Â·Ã Â¥ÂÃ Â¤Å¸ Ã Â¤Â¹Ã Â¥Ëâ Ã Â¤ââ¬¢Ã Â¤Â¿ “Canned Pineapple Slices, dipped in

sugar syrupââ¬ Tariff Item No. 2008 Ã Â¤ââ¬¢Ã Â¥ââ¬¡ Ã Â¤ââ¬¦Ã Â

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Chap-

Description of Goods

No. ter/Heading/

Sub-heading/

Tariff item

40. 2008

abood

|Fruit, nuts and other edible parts of plants, other

wise prepared or preserved, whether or not contain-

ing added sugar or other sweetening matter or spir-

it, not elsewhere specified or included; such as

|ground-nuts, cashew nut, roasted, salted or roasted

and salted, other roasted nuts and seeds, squash of

| mango, lemon, orange, pineapple or other fruits

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Â¤Â¯

9. “Canned Pineapple Slices, dipped in sugar syrup” Tariff Item No.

KANI-2-836/XI-9(47)/17-U.P. Act-1-2017-Order – (06)-2017 Ã Â¤Â¦Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¾Ã Â¤ââ¬Å¡Ã Â¤ââ¬¢ 30-6-2017 (Ã Â¤Â¯Ã Â¤Â¥Ã Â¤Â¾

Ã Â¤Â¸Ã Â¤ââ¬Å¡Ã Â¤Â¶Ã Â¥ââ¬¹Ã Â

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Leave a Reply