Garware Industriees Limited ., In re
Date: October 11, 2021
Subject Matter
Treatment/work on the Plain Polyester Films to produce Dyed/Laminated/Thermostatic (TS) Films is Job Work
Summary
The applicant is engaged in processing and conversion of Plain Polyester Film into processed All Types of Polyester films (i.e. Dyed Film, Laminated Films, TS Films, PPF Films). The applicant has submitted that the product that comes into emergence (…
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. Garware Industries Limited, the applicant, seeking an advance ruling in respect of the following question. Whether as per Notification no. 20/2019 dated…