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Case Law Details

Case Name : In re ENP Techno Engineers (GST AAR Gujarat)
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In re ENP Techno Engineers (GST AAR Gujarat)

In view of the clarification given by the Board vide Circular No.126/45/2019 issued on 22.11.2019 as well as in light of the discussions made in the earlier paras, we conclude that the services of Electroplating surface coating and Electroless nickel plating provided by the applicant are classifiable under Heading 9988 (Manufacturing services on physical inputs(goods) owned by others) which appears at item(iv) of Entry No.26 of Please become a Premium member. If you are already a Premium member, login here to access the full content.

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