Case LawGST-ARA- 55/2019-20/B-47
Kolhapur Foundry and Engineering Cluster ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- August 26, 2020
- Type:
- Advance Ruling
- Members:
- Vinitha Sekhar, A A Chahure
Subject
Supply of processed waste sand which becomes re-usable is supply of goods
Job WorkManufacture
Summary
The applicant receives waste sand which is processed with heat treatment (Thermal Plant) & various other set of small procedures and is reclaimed and made re-usable. In this regard Q1) Whether the activity of Applicant is Supply of Goods or Suppl…
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 Kolhapur Foundry and Engineering Cluster, the applicant, seeking an advance ruling in respect of the following questions.- 1.Whether the activity of Ap…