A Raymond Fasteners India Pvt. Ltd ., In re
Date: May 9, 2019
Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Subject Matter
AAR cannot decide on the classification of imported goods.
Summary
The Advance Ruling Authority is not allowed to answer the question on classification of imported goods since the same is out of the purview of Sec. 97 of CGST Act. T he applicant has further, in their additional submissions contended that that the sa…
The present application has been filed under section 97 of the Central Goods and Services – Tax Ad, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as CGST Act and MGST Act” respectively ] by M/s A Raymond Fasteners India Pvt. Ltd, the applicant, seeking an advance ruling in respect of the following questions. A.1 Whether Threaded metal nuts whi…