Oerlikon Balzers India Pvt. Ltd ., In re
Date: December 9, 2021
Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): Rajiv Magoo, T R. Ramnani
Subject Matter
GST on the activity of surface coating on new/used goods
Summary
Question 1:- Whether activity of surface coating undertaken by the Applicant in the State of Maharashtra on original/new goods received from Customer is classifiable under service accounting code 9988 more specifically under code 998898 as job work a…
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. Oerlikon Balzers India Pvt. Ltd., the applicant, seeking an advance ruling in respect of the following questions. 1. Whether activity of surface c…