2021 (12) TMI 164

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....hereinafter referred to as M/s Jabsons for the sake of brevity, supplies, inter alia, different kinds of Roasted Chana classifying the said products at HSN Code 21069099 which attracts GST@5%. 2. M/s Jabsons is before us, seeking a Ruling on GST rate on cited Roasted Chana products. Revenue's Submission: 3. CGST Vadodara-II Commissionerate submitted as follows: i. An investigation on this iss....

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....ised in the subject application, Shri Rahul Agarwal stated that Revenue Officers visited factory premises on 8-7-21; drew Panchnama dated 8-7-21 and recorded the statement on 8-7-21. Further, submitted that Summons dated 9-7-21 was issued. Findings 5. We have carefully considered all the submissions made by the M/s Jabsons and the Revenue. 6. We refer to Sr. No 17 of subject Application Form GS....