Ravi Masand ., In re
Date: July 24, 2019
Subject Matter
Agriculture Mechanical Sprayer will merit classification under Chapter Head 8424
Summary
The product Agriculture Mechanical Sprayer will merit classification under Chapter Head 8424 of the GST Tariff and with effect from 25.01.2018, the said product would attract GST @12% in terms of Sr.No. 195B of Schedule-II to Notification No. 01/2017…
1. The present application has been filed uis 97 of the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act. 2017 (hereinafter also referred to CGST Act and SGST Act respectively) by M/s. RAVI MASAND (hereinafter referred to as the Applicant) , not registered but desirous of obtaining registration under the Goods & Services Tax. 2. The provisions of the CGST Act and…