Case LawOrder No. 06/AAR/2020
Electroplating And Metal Finishers ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- January 31, 2020
- Type:
- Advance Ruling
- Members:
- Manasa Gangotri, Thiru Selvaan
Subject
Activity of electroplating is 'Supply of service' and is classifiable under Heading 9988
ClassificationJob Work
Summary
1. The activity of electroplating undertaken by the applicant is ‘Supply of service’ and is classifiable under Heading ‘9988- Manufacturing services on Physical Inputs owned by others’. 2. The applicable rate of tax is 9% CGST…
Judgement
M/s. Electroplating And Metal Finishers K32, Ambattur Industrial Estate, Chennai – 600 053 Tamil Nadu is a partnership firm and are registered under GST with GSTIN 33AABFE5239N1ZC (hereinafter called the Applicant). They are one of the electroplaters in Chennai and doing Zinc Platting for their customers in Automobile, General Engineering and Electrical & Electronic Industries. The appli…