100X Circle Pvt Ltd ., In re
Date: September 16, 2022
Court: Authority for Advance Ruling
Bench: Haryana
Type: Advance Ruling
Judge(s)/Member(s): Sunder Lal, Kumud Singh
Subject Matter
18% GST chargeable on thermal based fogging machine
Summary
Whether the thermal based fogging machines used for mosquito/health/ pest/ vector control can be classified as mechanical sprayers under entry no. 195B of Schedule II of Notification no 1/2017 Central Tax (Rate) dated 28th June 2017 as amended from t…
FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING,HARYANA APPLICANT’S ELIGIBILITY FOR SEEKING AN ADVANCE RULING:- To file an application before the Authority of Advance Ruling, the applicant must satisfy the conditions prescribed under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act, 2017) and Haryana Goods and Services Tax Act, 2017 (hereinafter referre…