Case LawTSAAR ORDER NO. 1/2018
Sammarth Overseas & Credits (P.) Ltd. In re
- Court:
- Authority for Advance Ruling
- Bench:
- Telangana
- Date:
- February 5, 2018
- Type:
- Advance Ruling
- Members:
- J. LAKSHMINARAYANA, ADDL. COMMISSIONER (STATE TAX) AND V. SRINIVASA, JOINT COMMISSIONER (CENTRAL TAX)
Subject
Roof Ventilators classified under tariff heading 8414
Classification
Summary
The applicant sought an advance ruling on the classification of "Roof Ventilator". According to the advance ruling authority, this item falls under Schedule-III of Notification No. 1/2017 – Central Tax (Rate) to GST Act, 2017 as amend…
Judgement
1. 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. Sammarth Overseas & Credits Pvt. Ltd., Sanathnagar, Hyderabad, (GSTIN No. 36AAGCS9604PIZ0) has filed an application and sought advance ruling…