Case LawGST-ARA- 41/2020-21/B-28
lonbond Coatings Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- March 8, 2022
- Type:
- Advance Ruling
- Members:
- Rajiv Magoo, T R Ramnani
Subject
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…
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. 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…