Tata Motors Limited ., In re
Date: September 20, 2019
Subject Matter
For the purpose of Cess @ 22% under Sr. No. 52B of Cess Rate Notification, the ground clearance of the vehicle is to be considered in laden condition only
Summary
The ruling pronounced by the AAR in respect of the following questions is set aside and answered by AAAR as under: Q.1.3 For the purpose of Cess @ 22% under Sr. No. 52B of Cess Rate Notification, whether the ground clearance of the vehicle is to be c…
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the The present appeal has been filed under Section 100 of the Central Goods and Servic…