Case LawAdvance Ruling No. GST-ARA-140/2018-19/B-54
R K Industries ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- May 15, 2019
- Type:
- Advance Ruling
Subject
Steel Mugs with a plastic outer body are classifiable under CTH 7323
Classification
Summary
The applicant makes specially designed Steel mug with plastic outer body, thus utilising the beneficial properties of both substances steel & plastic. The applicant sought to know whether Steel Mugs with a plastic outer body supplied by 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 M/s R K INDUSTRIES, the applicant, seeking an advance ruling in respect of the following question. 1. Whether Steel Mugs with a plastic outer body supplied by the applican…