Saffron Art Private Limited ., In re
Date: May 20, 2022
Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): Rajiv Magoo, T R Ramnani
Subject Matter
Paintings are classifiable under Heading 9701
Summary
Question 1:- Classification of second hand or used ‘Paintings’ Answer: – The ‘Paintings are classifiable under Heading 9701 of the GST Tariff. Question 2:- Whether for determination of the liability to pay tax on t…
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. Saffron Art Private Limited the applicant, seeking an advance ruling in respect of the following questions.- 1. Classification of second hand or used &ls…