Case Law Details
In re M/s. Ravi Masand (GST AAR Madhya Pradesh)
The product Agriculture Mechanical Sprayer will merit classification under Chapter Tariff Head (CTH) 8424 of the GST Tariff and with effect from 25.01.2018, the said product would attract GST @12% in terms of Sr.No.195B of Schedule-II to Notification No.01/2017-CT(R) as amended vide Notification No.06/2018-CT(R) dtd. 25.012.018 and concurrent notifications issued by the State Tax authorities.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,MADHYA PRADESH
1. The present application has been filed uis 97 of the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act. 2017 (hereinafter also referred to CGST Act and SGST Act respectively) by M/s. RAVI MASAND (hereinafter referred to as the Applicant) , not registered but desirous of obtaining registration under the Goods & Services Tax.
2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MP GST Act would be mentioned as being under the GST Act.
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