Case Law Details
Case Name : In re Natani Precast (GST AAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAR/2022-23/26
Date of Judgement/Order : 22/03/2023
Related Assessment Year :
Courts :
AAR Rajasthan Advance Rulings
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In re Natani Precast (GST AAR Rajasthan)
Q.1 whether the supply of precast manhole using the steel and cement within the scope of recipient is a supply of service of supply of goods? What should be appropriate classification of the same?
Ans-1. Supply of precast manhole using the steel and cement within the scope of recipient is a supply of goods. HSN Code for supply of precast manhole is 68109990 and 18% respectively.
Q.2 Whether the price to be charged from the recipient i.e. M/s Larsen & Toubro Ltd by the applicant for supply of precast manhole shall be transaction value in terms of Section 15(1) of the CGST / RGST Act 2017?
Ans-2. No
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