AUTHORITY FOR ADVANCE RULINGS, GUJARAT Inox Air Products (P.) Ltd., In re R.B. MANKODI AND G.C. JAIN, MEMBER ADVANCE RULING NO. GUJ/GAAR/R/2018/7 MARCH 21, 2018 Rohit Jain, Adv. for the Applicant. RULING 1. The applicant M/s. INOX Air Products Private Limited (herein after also referred to as ‘INOXAP’) is engaged in the business of manufacture and supply of industrial… Read More »
Note : Notification No 1/2017 of (Central Rate) , CGST Rates of following items are as follow SCHEDULE III – 9% 429G. 9208 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call… Read More »
Note : Notification No 1/2017 of (Central Rate) , CGST Rates of following items are as follow SCHEDULE III – 9% Entry No 97. 3824 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemi-cal or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included… Read More »
AUTHORITY FOR ADVANCE RULINGS, KERALA Saraswathi Metal Industries, In re SENTHIL NATHAN AND N. THULASEEDHARAN PILLAI, MEMBER ADVANCE RULING ORDER NO. CT/5496/18-C3 MAY 29, 2018 RULING 1. Sri. Dharsak.V.P., Saraswathi Metal Industries, Alappuzha, manufacturer of marine propeller, rudder set, stern tube set, propeller shaft and M.S. Shaft for couplings, has preferred an application for Advance Ruling on the rate… Read More »
AUTHORITY FOR ADVANCE RULINGS, TELANGANA Macro Media Digital Imaging (P.) Ltd., In re J. LAKSHMINARAYANA, ADDL. COMMISSIONER (STATE TAX) AND V. SRINIVAS, JOINT COMMISSIONER (CENTRAL TAX) ADVANCE RULING NO. TSAAR ORDER NO. 4/2018, A.R.COM /5/2018 MAY 30, 2018 RULING 1. M/s. Macro Media Digital Imaging Private Limited, Charlapally, Hyderabad (GSTIN No.36AABCM9451F1ZF) has filed an application in Form GST… Read More »
on the basis of the Explanatory Notes of HSN under Tariff Heading 8483 and 8501, it is evident that the product ‘Geared Motor’, which is an assembly product of the ‘Electric Motor’ and ‘Gear Box’, will appropriately fall under Chapter Heading 8501 of the Customs Tariff Act, 1975, and we hold so. AUTHORITY FOR ADVANCE… Read More »
Whether GST will be paid if Agriculture Produce is stored by Traders ? Notification No. 12/2017 (CGST – Rate) Entry 54(e) : Exemption from GST on loading, unloading, packing, storage or warehousing of agricultural produce. Issue: This Exemption is Available to Farmers or Traders ? Issue : Whether the storage of Agriculture produce falls under Service Account Code … Read More »
AUTHORITY FOR ADVANCE RULINGS, ANDHRA PRADESH Laurus Labs Ltd., In re J.V.M. SARMA AND AMARESH KUMAR, MEMBER ORDER NO. AAR/AP/03(GST)/2018 MARCH 28, 2018 RULING 1. M/s LAURUS LABS LIMITED, Plot No.21, JN Pharma CHy, Parawacia Village and Mandal, Visakhapatnam District-531021, Andhra Pradesh, India(hereinafter also referred as applicant), having GSTIN: 37AABCL1170C1Z0 are engaged in manufacturing of pharmaceutical products (i.e. Bulk drugs and Intermediates). 2. The… Read More »
AUTHORITY FOR ADVANCE RULINGS, GUJARAT Dyna Automation (P.) Ltd., In re R.B. MANKODI AND G.C. JAIN, MEMBER ADVANCE RULING NO. GUJ./GAAR/2017-18/5 APPLICATION NO. ADVANCE RULING/SGST & CGST/2017-18/AR/11 JANUARY 17, 2018 Nilesh V. Suchak for the Applicant. RULING 1. The applicant has raised following questions for advance ruling in their application :- (i) What is the classification and rate of Goods… Read More »
AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND Kanj Products (P.) Ltd., In re VIPIN CHANDRA AND AMIT GUPTA, MEMBER ADVANCE RULING NO. 03/2017-18 MARCH 19, 2018 C.M. Dang for the Applicant. RULING 1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 and the rules made thereunder filed by M/s Kanj Products Private Limited, Plot No.… Read More »