In re Ashima Dyecot pvt. ltd (GST AAR Gujarat) Question: Whether the article ‘Fusible Interlining cloth for cotton fabrics’ manufactured by the applicant falls under Chapter 5903 or under Chapter 52 or 55 of the HSN?” Answer: The product ‘Fusible Interlining cloth for cotton fabrics’ manufactured by the applicant M/s Ashima Dyecot Private Limited, Ahmedabad […]
In re ENP Techno Engineers (GST AAR Gujarat) In view of the clarification given by the Board vide Circular No.126/45/2019 issued on 22.11.2019 as well as in light of the discussions made in the earlier paras, we conclude that the services of Electroplating surface coating and Electroless nickel plating provided by the applicant are classifiable […]
In re Gujarat Industrial Development Corporation (GST AAR Gujarat) As per the submission of the applicant, Gujarat Industrial Development Corporation (GIDC) was established under the provisions of Gujarat Industrial Development Act, 1962 by the State Government of Gujarat for the purpose of securing orderly establishment and organisation of industries in industrial areas and industrial estates […]
In re Gujarat Raffia Industries (GST AAR Gujarat) The classification of the products manufactured and supplied by the applicant M/s. Gujarat Raffia Industries ltd., Ahmedabad (as per the First Schedule to the Customs Tariff Act, 1975(51 of 1975)) as well as the corresponding rate of GST(as per Notification No.01/2017-Central Tax(Rate) dated 28.06.2017 (as amended from […]
In re Girish Rathod (Jay Ambey) (GST AAR Gujarat) Question: Whether the product ‘Fusible Interlining Fabrics of Cotton’ is correctly classifiable under Chapter 52 or Chapter 59?” Answer: The product ‘Fusible Interlining Fabrics of Cotton’ of the applicant M/s Girish Rathod(Jay Ambey), Ahmedabad is correctly classifiable under Heading 5903 of Chapter 59 of the First […]
In re Liberty Translines (GST AAAR Maharashtra) The Maharashtra Appellate Authority confirmed the Maharashtra Advance Ruling Autority Order by holding that the activities of the Appellant would not be classified as GTA service under the Head 996791 as there cannot be two GTAs in the single transportation of the goods. FULL TEXT OF ORDER OF […]
In re Nepra Resources Management Pvt. Ltd. (GST AAR Gujarat) Question: Whether the solid waste management service provided by the applicant to Notified Area Authority, Vapi under the above referred agreement is exempted under Notification No.12/2017-Central Tax(Rate) dated 28.06.2017?” Answer: The solid waste management service provided by the applicant M/s. Nepra Resources Management pvt.ltd., Ahmedabad […]
In re Rotex Fabric Pvt.Ltd. (GST AAR Gujarat) Question.1 Whether the product Non Woven Bags manufactured through the intermediate product Non Woven fabric classifiable under Heading No. 5603 are properly classifiable under Heading No. 6305 or under Heading No. 3923? Ans. The product Non Woven Bags manufactured through the intermediate product Non Woven plastic material […]
In re Posiedon Hydro Infratech (GST AAR Gujarat) On going through the question on advance ruling sought by the applicant at (1) above, we find that the same is not related to the agreement made by them with M/S. WAPCOS or the agreement made between M/s. WAPCOS and M/s. SSNNL but is related to the […]
In re Shree Arbuda Transport (GST AAR Gujarat) Question-1: If we want to provide all above services for a ‘Single consolidated Rate’ as a package, whether such supply would be treated as ‘Mixed supply’ as per the provisions of Section 2(74) of the CGST Act, 2017, since the services are not naturally bundled and are […]
