Royal Carbon Black Private Limited ., In re
Date: May 2, 2022
Subject Matter
Case is remanded back to the Maharashtra AAR for passing the advance ruling in respect of the questions asked by the Appellant
Summary
MAAR has refrained from passing the advance ruling in the matter citing the reason that the Appellant has not provided the details regarding the chemical composition of the impugned product, i.e., Tyre Pyrolysis Oil. However, the Appellant, in their…
1. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. 2. The present Appeal has been filed under Section 100 of the Central…