Case LawOrder No. 32/AAR/2021
Esmario Marine Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- August 17, 2021
- Type:
- Advance Ruling
- Members:
- Senthilvelavan, Padmavathi
Subject
Ruling cannot be extended based on the facts of any other case
Summary
In the case at hand, the applicant has stated that they have been established in March 2020 for the proposed supplies but had not furnished any documentary evidence to substantiate their proposed supply in the form of any Purchase Order from any clas…
Judgement
M/s ESMARIO MARINE PRIVATE LIMITED, Plot No. P.P.IV, Phase III, AGS Colony, Mugalivakkam Main Road, Mugalivakkam, Chennai-600125 (hereinafter called the Applicant) are registered under GST with GSTIN 33AAECE2203J1Z5. The applicant has sought Advance Ruling on: 1. Whether the supply of goods under HSN Code 8407 while principal supply is for fishing boats and vessels applying 5% GST rate is correct…