Case Law Details
In re M/s Jairaj Ispat Limited. (GST AAR Karnataka)
The Char-Dolochar/Dolochar (waste emerging during the process of manufacturing Sponge Iron) supplied by the Applicant is classifiable under Tariff Item 26190090 of Customs Tariff Act, 1975 and therefore, in view of Entry 28 of Schedule III of Notification 01/2017- Integrated Tax (Rate) dated 28 June 2017, attract tax at the rate of 18 percent IGST. The intra-State supply of the same would attract CGST at 9% Entry 28 of Schedule III of Notification 01/2017- Central Tax (Rate) dated 28 June 2017 and similarly a KGST at 9 percent.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA
ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE KARNATAKA GOODS AND SERVICES TAX ACT, 2017
1. M/s Jairaj Ispat Limited., (hereinafter called “applicant”), Sy. No. 67, 68, B Belagal Village, Kudthini, Bellary- 583115., having GSTIN number 29AAACJ6858PIZN have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 86 KGST Act 2017 read with Rule 104 of the CGST Rules, 2017 and KGST Rules 2017, in FORM GST ARA-01 discharging the fee of 5,000/- each under the CGST Act and the KGST Act.
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