Case LawAdvance Ruling No. GUJ/GAAR/R/2023/32
Shree Avani Pharma ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- November 2, 2023
- Type:
- Advance Ruling
- Members:
- Riddhesh Raval, Amit Mishra
Subject
12% GST on job work of converting raw materials owned by other registered dealers
ClassificationJob Work
Summary
The case of Shree Avani Pharma involves the classification of their job work services under the Goods and Services Tax (GST) and the applicable tax rate. The company sought clarification on whether their job work service, classified under SAC 9988, f…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT Shree Avani Pharma, Shed J-1204, Nr Post Office, GIDC Ankleshwar, Bharuch, [for short —’applicant’] is registered with the department and their GST No. is 24ABTFS43544ZW. 2. The applicant is a partnership firm and is engaged in the job work of converting raw material [inputs owned by others] viz [i ] Nitroantra…