Apar Industries Limited ., In re

Date: September 17, 2020

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Sanjay Saxena, Mohit Agrawal
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Subject Matter

Marine tight cables are not integral parts of warship. Reduced GST@5% not applicable.

Exemption

Summary

Question:  Whether the applicability or determination of liability to pay Tax on our said goods at 5% GST rate is legally correct and in order in terms of Schedule-I of Notification No.1/2017-Integrated Tax(Rate) or not?” Answer:  The…

The applicant M/s. Apar Industries ltd. located at Plot No.157 to 163, 2827, 151 to 153, 164, Survey No.189/P1, GIDC Road, Tal.Umbergaon, Walsad (Dist.), Gujarat-396171 (having correspondence address at 12/13, Jyoti Wire House, 23A, Shah Industrial Estate, Off.Veera Desai Road, Andheri(West), Mumbai) are manufacturers and suppliers of various goods such as:(a) Transformer oils, white oil, industri…

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