Case LawAdvance Ruling NO.GST-ARA-29/2017-18/B-35
Jotun India Pvt. Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- May 19, 2018
- Type:
- Advance Ruling
Subject
Marine paint cannot be considered part of a Ship
Classification
Summary
Q. Whether marine paints supplied by the applicant, would be considered to be a part of ship and accordingly be then classified under SI No. 252 of Schedule I of Notification No. 1/2017 of Central Tax (Rates) dated June, 28, 2017? A. Considering the…
Judgement
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by JOTUN INDIA PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following issues. 1. Whether marine paints supplied by the applicant, would be cons…