Case LawGST-ARA-47/2019-20/B-33
A Raymond Fasteners India Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- March 17, 2020
- Type:
- Advance Ruling
- Members:
- Vinitha Sekhar, A A Chahure
Subject
Threaded metal nuts merit classification under HSN 7318 16 00
Classification
Summary
Q) Whether Threaded metal nuts which function same as standard nut, merits classification under the Tariff item 7318 16 00 & not under Tariff item 8708 99 00? Metal Nuts with metrical threads, Metal Nuts without metrical threads and Metal Spring…
Judgement
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the 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 nut…