Case Law Details
In re Float Glass Centre (GST AAAR Tamil Nadu)
AAAR held that Clear Float Glass’ merit classification under Customs Tariff Heading 70052990 of the Customs Tariff Act, 1975.
Read AAR Also : Classification of Clear Float Glass: GST AAR Tamil Nadu Ruling
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are in part materia and have the same provisions in like matter and differ from each other only on few specific provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act, 2017 would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act, 2017.
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