In Re. M/s Indo German Brakes Private Limited (AAR Uttarakhand) In the present case Disc Brake Pads and Shoes are nowhere referred to as the friction material and articles thereof and are known as parts of motor vehicle. Further, Disc Brake Pads and shoes also qualify the test to the effect that they are suitable […]
In re M/s Kanam Industies (AAR Uttarakhand) (a) What is the interpretation of the term three wheeled powered cycle Rickshaw as provided under Sl. No. 190 of the Schedule I to Tariff Notification. Held- Three wheeled Powered Cycle Rickshaw would not cover an Auto Rickshaw and would only cover an ordinary Cycle Rickshaw to which […]
In re M/s Kanj Products Private Limited (GST AAR Uttarakhand) Issue- Applicability of Notification dated 5.10.2017 issued by DIPP, Ministry of Commerce and Industry read with CBEC Circular No. 1060/9/2017-Cx. Dated 27th November 2017. Authority observes that the clarification requested by the applicant on the notification as well circular are not issued under the provisions […]
