Case Law Details
In re Coral Coil India Private Limited (GST AAR Tamilnadu)
Whether the supply of Stator Coil by the Applicant to M/s. Coral Manufacturing Works India Private Ltd., will be eligible for the levy of 2.5% CGST in terms of Sl. No. 234 in the notification 1-CTR dated 28 June 2017 and 2.5% SGST in terms of the corresponding SGST notification?
The supply of Stator Coil by the Applicant to M/s. Coral Manufacturing Works India private Limited for use in the WOEG will be eligible for the levy of 6% CGST in terms of Sl. No.201 A in the Schedule II in the notification 1-CTR dated 28 June 2017 (as amended) and 6% SGST in terms of corresponding SGST notification with effect from 01.10.2021, subject to the self-assessment of the applicant that all such supplies are for the manufacture of the Generators for Renewable Energy, based on the Purchase Orders/Supply Contracts for (each of such supply.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, TAMILNADU
Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated.
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