Case Law Details
In re M/s. Hafele India Pvt. Ltd. (GST AAAR Maharashtra)
AAAR Maharashtra held that We do not see any reason to interfere with the Ruling given by AAAR, Maharashtra holding that Caesarstone imported by the Applicant is to be classified under HSN code 6810.
FULL TEXT OF ADVANCE RULING
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act.
The present appeal has been filed under Section 100 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”] by M/s.Hafele India Private Limited (herein after referred to as the “Appellant”) against the Advance Ruling No. GST-ARA-10/2017/B-13 dtd. 20.03.2018.
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