Classification of Goods —  In view of the foregoing discussion, we pass the following:

‘Gudakhu’ manufactured by the Applicant, be classified under GST Tariff Heading ‘2403 99 90’.

The applicant or the jurisdictional officer, if aggrieved by the ruling given above, may appeal to the Odisha State Appellate Authority for Advance Ruling under Section 100 of the OGST/CGST Act, 2017 within 30 days from the date of receipt of the Advance Ruling.

Prabhat Gudakhu Factory, In Re…. [2019] 9 TAXLOK.COM 033 (AAR-ODISHA)