Case LawRAJ/AAR/2022-23/26
Natani Precast ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- March 22, 2023
- Type:
- Advance Ruling
- Members:
- Umesh Kumar, Mahesh kumar
Subject
HSN Code for supply of precast manhole is '6810 99 90' attracting 18% GST
ValuationSupplyClassificationJob Work
Summary
Q.1 Whether the supply of precast manhole using the steel and cement within the scope of recipient is a supply of service of supply of goods? What should be appropriate classification of the same? Ans-1. Supply of precast manhole using the steel and…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, RAJASTHAN Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the…