lonbond Coatings Pvt. Ltd ., In re

Date: March 8, 2022

Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): Rajiv Magoo, T R Ramnani
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Subject Matter

Coating activities performed on goods belonging to the principal qualify as Job Work

ClassificationJob WorkManufacture

Summary

The applicant is mainly engaged in to coating activities, which is mainly applied on goods belonging to customer and provides high performance Physical Vapor Deposition (PVD) and Plasma Assisted Chemical Vapor Deposition (PACVD) wear corrosion protec…

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. lonbond Coatings Pvt. Ltd. the applicant, seeking an advance ruling in respect of the following questions. 1. Whether the activities carried out by the a…

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