Shanti Prime Publication Pvt. Ltd.
Classification of Goods — For reasons as discussed in the body of the order, the questions are answered thus -
Q. Whether Natural Easter Dielectric Fluid (hereinafter referred to as ;Envirotemp FR3;) fall under Serial no. 90 of Schedule I of Notification No, 1/2017-State Tax (Rate) dated 29th June, 2017 issued under the MGST Act, 2017 and Notification No. 1/2017- Central Tax (Rate) dated 28th June, 2017 issued under the CGST Act, 2017 is taxable at the rate of 2.5 0/0 (State tax and Central tax)?
A. Answered in the negative.
Q. Whether Envirotemp FR3 falls under Serial no. 27 of Schedule II of Notification No. 1/2017-State Tax (Rate) dated 29th June, 2017 issued under the MGST Act, 2017 and Notification No. 1/2017-Central Tax (Rate) dated 28th June, 2017 issued under the CGST Act, 2017 is taxable at the rate of 6% (State tax and Central tax)?
A. Answered in the affirmative.
Cargill India Private Limited In Re….. — [2018] 2 TAXLOK.COM 040 (AAR-Maharashtra)