Case Law Details
Case Name : In re M/s. Prakash Chand Jain (GST AAR Madhya Pradesh)
Appeal Number : Advance Ruling Order No. 07/2019
Date of Judgement/Order : 08/05/2019
Related Assessment Year :
Courts :
AAR Madhya Pradesh Advance Rulings
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In re M/s. Prakash Chand Jain (GST AAR Madhya Pradesh)
The product in question is essentially a Rechargeable LED Torch Light (as also mentioned on the packing of the product provided by the applicant). It comes equipped with an inbuilt rechargeable battery with AC adapter for recharging purpose. The product, thus, unquestionably merits classification under 85131010 of the GST Tariff.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MADHYA PRADESH
PROCEEDINGS
(Under sub-section (4) of Section 98 of Central Goods and Service Tax Act, 2017 and the Madhya Pradesh Goods & Service Tax Act, 2017)
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