Case Law Details
In re Victory Comfort Products (GST AAR Telangana)
Under Section 100(1) of the CGST/TGST Act, 2017, any person aggrieved by this order can prefer an appeal before the Telangana State Appellate Authority for Advance Ruling, Hyderabad, within 30 days from the date of receipt of this Order.
I. M/s. Victory Comfort Products, Mahbubnagar, (GSTIN No. 36AAFFV3331C1ZJ) has filed an application under Section 97(1) of TGST Act, 2017 read with Rule 103 of CGST/TGST Rules, 2017and sought advance ruling on Rate of Tax on “Coir Sheets / Rubberised Coir sheets or Blocks.
II. The applicant submitted the application in Form GST ARA-01 and Statement containing the applicant’s interpretation of law &relevant facts and requested for advance ruling on classification of “Coir Sheets / Rubberised Coir sheets or Blocks”. They have submitted a copy of Challan evidencing payment of application fee of Rs.5,000/-.
III. A personal hearing was held in this case and Mr. Deepak P Shah, Partner & Mr. Chandra Shekar, Accountant of M/s. Victory Comfort Products, Mahbubnagar appeared for personal hearing on 27-04-2018 and explained the case, as under:
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