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Case Law Details

Case Name : In re NRB Hydraulics Pvt. Ltd. (GST AAR Maharashtra)
Appeal Number : No. GST-ARA-27/2019-20/B-120
Date of Judgement/Order : 03/12/2019
Related Assessment Year :
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In re NRB Hydraulics Pvt. Ltd. (GST AAR Maharashtra)

The applicant have themselves submitted that the scrap is the property of the vendors. Hence question with respect to taxability of sale/supply of such scrap can be raised only by the concerned vendors and not by the applicant. Hence in view of the provisions of Section 95 of the GST Act, since the supply of scrap, will not be undertaken/is proposed to be undertaken, by  the applicant, we are of the opinion that this authority is not allowed to answer the question raised by the applicant, being out of the purview of sec. 95 of CGST Act.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA

(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)

The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [Hereinafter referred to as “the CGST Act and MGST Act ” respectively] by M/s. NRB HYDRAULICS PVT. LTD. the applicant, seeking an advance ruling in respect of the following question.

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