Sunil Kumar Gehlot ., In re
Date: December 18, 2020
Subject Matter
Delay in filing of appeal is beyond the discretionary power provided to the Appellate authority
Summary
Ruling of AAR: It is well known fact that Henna/Mehendi powder has a natural property of dye/tanning and is generally used as hair dye. Therefore, we observe that the product is rightly classifiable under chapter heading 3305 as preparations for use…
At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and the Rajasthan GST Act, 2017 are same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act, 2017 would also mean a reference to the same provisions under Rajasthan GST Act, 2017. 2. The present appeal has…