2022 (3) TMI 677

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....KIRAN, IRS, AND SRI S.V. KASI VISWESWARA RAO, MEMBER [ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] ****** 1. M/s. Allied Blenders and Distillers Private Limited, H.No. 1-11-220/2, First floor, Sreenivasam, Brundavan Colony, Begumpet,Hyderabad, Hyderabad, Telangana- 500016 (36AAACY3846....

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....ST towards the fee for Advance Ruling. The concerned jurisdictional officer also raised no objection to the admission of the application. The application is therefore, admitted 4. Brief facts of the case: M/s. Allied Blenders and Distillers Private Limited are primarily engaged in manufacture of alcohol. In the process of manufacturing alcohol, the applicant produces certain bye-products by ....

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....nal hearing held on 05-01-2022. The authorized representatives reiterated their averments in the application submitted and averred as follows: 1. That they have filed an application before AAR on 11.07.2020 subsequent to which date i.e., in Aug 2020 the DGGI has initiated an investigation on the question raised by the applicant and therefore that they are eligible for clarification from t....

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....03' and the rate applicable is 5% on these products. Notification No. S.No. Chapter / Heading / Sub-heading / Tariff item Description of Goods Rate 02/2017 102 2302, 2304, 2305, 2306, 2308, 2309 Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & d....