In Re: M/s. Susheela Agrovet,
GST
2018 (10) TMI 344 – AUTHORITY FOR ADVANCE RULING HYDERABAD TELANGANA – 2018 (18) G. S. T. L. 99 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING HYDERABAD TELANGANA – AAR
Dated:- 20-7-2018
TSAAR Order No. 9/2018, A. R. Com/15/2018
GST
SRI J. LAXMINARAYANA, AND SRI V. SRINIVAS, IRS, MEMBER
Under Section 100(1) of the CGST/TGST Act, 2017, any person aggrieved by this order can prefer an appeal before the Telangana State Appellate Authority for Advance Ruling, Hyderabad, within 30 days from the date of receipt of this Order.
*****
M/s. Susheela Agrovet, 198/A, Bailampur village, Mulugu mandal, Telangana-502278 registered under GSTIN No.36ABKFS3956N1ZD has filed an application in Form GST
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
0505 of the Customs Tariff heading as the said heading covers “Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers”. As the rules for interpretation of Customs Tariff Act, 1975 was made applicable to GST Tariff, the goods “Chicken intestine waste” are classifiable under heading 0505 of the GST Tariff.
The issue raised in the application has been examined with reference to the provisions of the CGST/TGST Act, 2017 and the Rules made there under and the notifications issued till date; and the Advance Ruling is given as under:
The HSN
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =