2018 (11) TMI 445

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....: Sri. J.V. Rao (Advocate) Present for the Jurisdictional Officer: Received Remarks Note: Under Section 100 of the APGST Act'2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section 99 of APGST Act'2017, within a period of 30 days from the date of service of this order. M/s. SRIVET HATCHERIES, (hereinafter also referred as applicant), ....

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....nt, it is observed that the applicant falls under State jurisdiction, i.e Vuyyuru Circle, of Vijayawada II Division (as per the bifurcation lists of tax payers between the Centre and State in the prescribed manner). Accordingly, the application has been forwarded to the jurisdictional officers and also a copy marked to the Central Tax authorities to offer their remarks as per the Sec. 98(1) of CGS....

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....nimal /poultry feed to enhance its nutritional value; it is nothing but poultry feed. It is produced by reacting calcium carbonate with wet process defluorinated phosphoric acid. It is a source of phosphorus and calcium that helps meet animal / poultry requirements for these essential nutrients". Observations of the Authority: We have gone through the labels of the products, viz Bio-fos being su....

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....ts of the case, and on merit of record submitted by the applicant, that products of the applicant are for aquatic/ poultry/animal feed. Accordingly, on merits the classification of the product, to be decided under Sl. 102, 105 of notification of 2/2017. CGST Rate, as shown above. Hence, basing on the written submissions of the applicant and on legal provisions as on date, this authority is of the....