Case LawGST-ARA-78/2019-20/B-67
Aludecor Lamination Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- September 30, 2021
- Type:
- Advance Ruling
- Members:
- T R Ramnani, Rajiv Magoo
Subject
Aluminium Composite Panel/Sheet is covered under HSN Code 7606 attracting 18% GST
Classification
Summary
Question a. Whether the Aluminium Composite Panel/sheet is covered under: HSN Code 3920 or HSN Code 7606 or HSN Code 7610? Answer:- Aluminium Composite Panel/Sheet is covered under HSN Code 7606. Question b. And what is the rate…
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. ALUDECOR LAMINATION PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following questions. Whether the Aluminium Composi…