Case LawGST-ARA-110/2019-20/B-80
Leoni Cable Solutions (India) Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- June 8, 2022
- Type:
- Advance Ruling
- Members:
- Rajiv Magoo, T R Ramnani
Subject
PV DC Cables liable fall under HSN '8544' and liable to GST at 18%
Classification
Summary
The PV DC Cables manufactured and supplied by Leoni Cable Solutions (India) Pvt Ltd to its Customers would be classified under Entry number 395 of Schedule III of Notification No. 1/2017- Central Tax (Rate) (as amended) dated 28 June 2017 liable to C…
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. Leoni Cable Solutions (India) Private Limited , the applicant, seeking an advance ruling in respect of the following questions.- PV DC Cables manufacture…