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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>The Authority for Advance Ruling in Uttar Pradesh ruled in favor of the taxpayer in a recent case.</h1> The Authority for Advance Ruling in Uttar Pradesh ruled in favor of the taxpayer in a recent case. - 2018 (17) G.S.T.L. 55 (A. A. R. - 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. The judgment is by the Authority for Advance Ruling in Uttar Pradesh with members Shri Sanjay Kumar Pathak and Dinesh Kumar.

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