Ultra Tech Suspension Private Limited ., In re
Date: April 27, 2022
Court: Authority for Advance Ruling
Bench: Uttarakhand
Type: Advance Ruling
Judge(s)/Member(s): Anurag Mishra, Rameshwar Meena
Subject Matter
GST on U-Bolt, Front Spring Bolt and Spring Pin made up of Steel
Summary
(i) The goods U-Bolt and Front Spring Bolt made up of Steel, manufactured and supplied by the applicant fall under the Tariff Heading 7318 15 00 and are taxable at the rate of 18% (ii) The goods Spring Pin made up of Steel, manufactured and supplied…
1. This is an application under Sub-Section (1) of Section 97 of the Central Goods & Service Tax Act, 2017 and Uttarakhand State Goods & Service Tax Act, 2017 (Herein after referred to as CGST/SGST Act) and the rules made there under filed by M/s Utratech Suspension Private Limited, Plot No.- 29, HE SIDCUL, Sector-11, Pantnagar, Rudrapur, Udham Singh Nagar. Uttarakhand – 263153 (here…