Raja Slates (P.) Ltd., In re

Date: July 30, 2018

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): R.B. MANKODI AND G.C. JAIN
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Subject Matter

Products 'Slate for Student' and 'Slate for Teacher' are classifiable under HSN 9610 and are exempt from GST

ClassificationExemption

Summary

The applicant is engaged in the business of manufacturing and trading of 'slates', which are used by primary school students, mostly at village level, for the purpose of learning i.e. educational purpose. The applicant sought to know the clas…

1.   The applicant M/s. Raja Slates Pvt. Ltd. has submitted in the application that it is engaged in the business of manufacturing and trading of 'slates', which are used by primary school students, mostly at village level, for the purpose of learning i.e. educational purpose. Applicant has submitted that the 'slates' were tax free under Gujarat Value Added Tax Act and un…

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