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GST - Highlights / Catch Notes

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Process amounting to manufacture or not - mixing of scent ...


Does Mixing Perfumes with Tobacco Dust Qualify as Manufacturing Under GST? AAAR Examines Chapter 2401 Classification.

September 19, 2023

Case Laws     GST     AAAR

Process amounting to manufacture or not - mixing of scent (mixture of various perfumes and not Jarda Scent) in raw unmanufactured tobacco dust - the product of the appellant is appropriately classifiable under Ch-2401 of GST Tariff subject to the process adopted by the appellant as provided under Explanatory Note to Ch-2401. - AAAR

 

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