Case LawOrder No. 07/2019
Prakash Chand Jain ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Madhya Pradesh
- Date:
- May 8, 2019
- Type:
- Advance Ruling
- Members:
- Rajiv Agrawal, Manoj Kumar Choubey
Subject
Nano Rechargeable LED Torch Light is classifiable under Chapter Head 8513 attracting GST @18%
Classification
Summary
The product Nano Rechargeable LED Torch Light is classifiable under Chapter Head 8513 presently attracting GST @18%. We also hold that the product in the question will not be entitled to concessional rate of GST @5% under Sr.No.234 of Schedule-I to N…
Judgement
1. The present application has been filed u/s 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. PRAKASH CHAND JAIN (hereinafter referred to as the Applicant) , not registered but desirous of obtaining registration under the Goods & Services Tax. 2. The provisions of the CGST A…