Case Law Details

Case Name : In re M/s C M Enviro Systems Private Limited (GST AAR Karnataka)
Appeal Number : Advance ruling No. KAR ADRG 31/2018
Date of Judgement/Order : 28/12/2018
Related Assessment Year :
Courts : AAR Karnataka (34) Advance Rulings (515)

In re M/s C M Enviro Systems Private Limited (GST AAR Karnataka)

Applicant has sought for Advance Ruling on the question that Can our product be classified as Scientific ek Technical Instruments, Equipments under a relevant Chapter Headingt. But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their e-mail letter dated 11-2018, quoting the reason that their claim has no merit.

The application filed by the Applicant for advance ruling is dismissed as withdrawn.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,KARNATAKA

ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017

M/s C M Enviro Systems Private Limited, # B-193 & 194, Peeny2 II Stage, V Main Road, Bengaluru- 560 058 (herein after referred to as Applicant) having GSTIN number 29AAACC5910C17.-.3, have filed an application, on 16.05.2018, for advance ruling under Section 97 of COST Act,2017, KGST Act, 2017 8.6 IGST Act, 2017 read with rule 104 of COST Rules 2017 & KGST Rules 2017, in form GST ARA-01. They also enclosed copy of chaLlan for Rs, /0,000/ – (COST – Rs.5,000/- SGST Rs.5,000/-) bearing C1N number SBIN18052900009069 dated 04.05.2018.

2. The Applicant is engaged in the manufacture and supply of various types of Environmental Test Chambers i.e. Climatic Chamber, Thermal Shock Chamber, Corrosion Test Chamber, Altitude Chamber, DU8t Chamber, Rain Chamber, Walk in and drive in Chamber, that simulate real environmental conditions within a closed test space- The Applicant stated that these chambers are supplied to R&D and quality control labs to test the reliability of a product, these equipments used by DRDOss and other Defence Establishments, Automotive, Electrical & Electronic Industries (Private Els Public Enterprises) and hence the use of these products is scientific & Technical in nature.

3. In view of the above, the Applicant has sought for Advance Ruling on the question that Can our product be classified as Scientific ek Technical Instruments, Equipments under a relevant Chapter Headingt. But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their e-mail letter dated 11-2018, quoting the reason that their claim has no merit.

4. In view of the foregoing we pass the following

RULING

The application filed by the Applicant for advance ruling is dismissed as withdrawn.

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Category : Goods and Services Tax (8052)
Type : Judiciary (12648)
Tags : AAR Rulings (487) Advance Ruling (495) goods and services tax (6503) GST (6104)

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