Parker Hannifin India Pvt. Ltd ., In re
Date: September 30, 2022
Court: Appellate Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): Rajiv Mital, Ashok Mehta
Subject Matter
CNG Dispenser classifiable under HSN '9032'. AAR ruling set-aside.
Summary
Question: – Whether the CNG Dispenser manufactured and supplied by the Applicant is correctly covered in SL. No. 422, Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28 June 2017 " data-preview-variation="descriptionPage"…
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 fiied under Section 100 of the Central…