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Case Law Details

Case Name : In re Arima Minerals And Metals Private Limited (GST AAR Andhra Pradesh)
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In re Arima Minerals And Metals Private Limited (GST AAR Andhra Pradesh) The case of In re Arima Minerals And Metals Private Limited (GST AAR Andhra Pradesh) revolves around the application for an Advance Ruling under the Central Goods and Services Tax Act, 2017 (CGST Act) and the Andhra Pradesh Goods and Services Tax Act, 2017 (APGST Act) by M/s Arima Minerals And Metals Private Limited (“the applicant”), a SEZ unit engaged in the export of goods under a Letter of Undertaking without payment of IGST. Background and Questions Raised The applicant sought clarification on various asp...
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