Shanti Prime Publication Pvt. Ltd.
Classification of Goods — The goods ‘Vaya Tyffyn’ and ‘Vaya Drynk’ supplied by the Applicant are classifiable under CTH 96170019
The goods are chargeable to 14% CGST and 14% SGST as per Sl.No. 225 Schedule IV of Notification No. 01/2017 -C.T.(Rate) dated 28.06.2017 and Notification No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 respectively upto 14.11.2017. From 15.11.2017, they are chargeable to 9% CGST and 9% SGST as per S.No. 449B of Schedule -III of Notification No. 01/2017 -C.T.(Rate) dated 28.06.2017 as amended and Notification No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 as amended respectively.
Vaya Life Private Limited, In Re… [2019] 08 TAXLOK.COM 086 (AAR-Tamil Nadu)