The Authority for Advance Ruling (AAR), Madhya Pradesh ruled that Anna Malai Mithai is “sweetmeat” under 2106 90 of GST Tariff. The Applicant, M/s Anand Products is engaged in the manufacture and supply of confectionary and dairy/sweet products. The applicant primarily manufactures dairy/sweet products and confectionery items like milk chocolates, milk compound chocolates, candies and…
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