2018 (10) TMI 305 - AAR - GST

Classification of an item - Peeled Sliced Pineapple, put up in airtight unit container in sugar syrup. Held that - Canned Pineapple Slices, dipped in Sugar Syrup comes within Tariff item no. 2008 and N/N. 01/2017-C.T. (Rate) dated 28-06-2017 issued by Central Government and Notification KANI-2-836/XI-9(47)/17-U.P. Act-1-2017-Order-(06)-2017 dated 30-06-2017, schedule-II and taxable at 6% CGST and 6% SGST.