2018 (9) TMI 973

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....J.V.M. Sarma, Member (State Tax) and Amaresh Kumar, Member (Central Tax) REPRESENTED BY :  Shri M. Rama Chandra Murthy, for the Assessee. ORDER M/s  Agarwal Industries Private Limited, Plot No. 5A/1, Vakalapudi, IDA, Kakinada-533007 (hereinafter also referred as applicant), having GSTIN : 37AACCA0094RIZA are engaged in manufacturing of ingredients of poultry feed, particularly i....

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....cation lists of taxpayers between the Centre and State in the prescribed manner). Accordingly, the application was forwarded to the jurisdictional officers and also a copy marked to the Central Tax authorities to offer their remarks as per the Section 98(1) of CGST/APGST Act, 2017, and requested for the information. In response to communication, the concerned jurisdictional officer offered their r....

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....f heading 1516" 4.  We have gone through the application filed by the applicant and the written submission explaining the manufacturing process and the raw material involved in preparation of the said "Energy-G premium oil". It is submitted before us that the product under question is manufactured out of Vegetable fats/ oils and not from animal fats/ oils. That being so the classification ....