Case LawAdvance Ruling No. KAR ADRG 02/2024
Global Marketing ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- January 28, 2024
- Type:
- Advance Ruling
- Members:
- Kiran Reddy, Ravi Prasad
Subject
Tree Pruners are exempt from GST
Exemption
Summary
The ruling involves an applicant seeking an advance ruling on the classification and tax rate of a product known as "Tree Pruners" under HSN Code 82016000. The applicant argues that the product is predominantly made of aluminum and is fitte…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA M/s Global Marketing, No.63, Pete Chennappa Industrial Estate, Sajje Palya, Bengaluru-560079, (hereinafter referred to as ‘The applicant’) having GSTIN 29AAGFG4276J1ZZ, have filed an application for Advance Ruling under Section 97 of CGST Act 2017 and KGST Act 2017 read with Rule 104 of CGST Rules 2017 and KGS…