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TMI Blog2021 (12) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... ne 28, 2017, as amended from time to time? - HELD THAT:- After the perusal of the original order the mistake pointed out by the applicant if found correct. As the mistake is typological error and apparent on the record the mistake is hence by being rectified and the correct GST No. 23AAACD5735C1Z7 is being mentioned in first page of the order. It was also seen that while mentioning the Order N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Goods Service Tax Act, 2017) 1. The present application has been tiled u/s 97 of the Central Goods and Services Act, 2017 and MP Goods and services Act, 2017 (hereinafter also referred to CGST Act and SGST Act respectively) by M/s Dhanraj Organics Private Limited plant located at Plot No. 31, Sector II, Pithampur (M.P) (hereinafter referred to as the Applicant), registered under the Goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 23AAACD5735C1Z7. 4. QUESTION RAISED BEFORE THE AUTHORITY - The following questions have been posted - Whether Epoxidised Soyabean Oil can be classified under tariff item 1518 of Schedule-I (taxable at 5 %) or Schedule-II(taxable at 12 %) of Notification No. 1/2017-Central Tax (Rate) dated June 28, 2017, as amended from time to time ? 5. Original Ruling 8.Ruling 8.1 The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... take pointed out by the applicant if found correct. As the mistake is typological error and apparent on the record the mistake is hence by being rectified and the correct GST No. 23AAACD5735C1Z7 is being mentioned in first page of the order. 6.3. It was also seen that while mentioning the Order No. instead or the order No. as 04/2021 by mistake it was mentioned 04/2020. Hence. this typological ..... X X X X Extracts X X X X X X X X Extracts X X X X
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