Case Law Details
In re HACH DHR India Pvt. Ltd. (GST AAR Karnataka)
Whether the applicants are correct in contending that the ‘Reagents’ used by the applicant for laboratory testing of water samples should be classified under Sl. No.80 of the IGST schedule-II at 12% under IGST Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017? But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 02-01-2020
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA
ORDER UNDER SECTION 98(4) OF THE CGST TAX ACT, 2017 & UNDER 98(4) OF THE KGST ACT, 2017
1. M/s HACH DHR India Pvt. Ltd., (called as the ‘Applicant’ hereinafter), # 31/2, Adakamaranahalli Village, Dasanapura Hobli Makali, Bengaluru – 562 123, Karnataka, having GSTIN number 29AAICS7358G1ZT, have filed an application for Advance Ruling under Section 97 of CGST Act,2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act.
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