SKF Boilers and Driers (P) Ltd ., In re
Date: April 6, 2021
Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Ravi Prasad, Mashhood Farooqui
Subject Matter
'Parboiling and Drying plant' is classified under HSN 8419
Summary
Parboiling and Drying plant is classified under HSN 8419 Entry No.320 at the rate of 18% as per Notification No. 1/2017 -Central Tax (Rate) dated 28th June, 2017 (9% CGST + 9% SGST) as amended vide Notification No.41/2017-Centra1 Tax (Rate) dat…
1. M/S SKF Boilers and Driers (P) Ltd., #129, Bannadka, Belvai-574213, Moodabidri, Dakshina Kannada District having GSTIN number 29AAHCS9043DIZ6, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 , read with Rule 104 of the CGST Rules and Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000/- each u…