Case LawAdvance Ruling No. GUEGAAR/R/2024/07
Perma Pipe India Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- April 15, 2024
- Type:
- Advance Ruling
- Members:
- Amit Mishra, Milind Kavatkar
Subject
Insulating bare M.S. pipes using PU foam and PE film/HDPE jackets falls under SAC '9988 73'
ClassificationJob Work
Summary
The case law discusses the classification of a specific activity, namely the insulating of bare M.S. pipes using PU foam and PE film/HDPE jackets, provided by the registered customers on a job work basis. It examines whether this activity falls under…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT M/s Perma Pipe India Private Limited (for short -“applicant”) is engaged in the activity of adding insulation to bare M.S. pipes to convert them into pre-insulated M.S. Pipes. The applicant is registered with the department & their GSTIN No. is 24AAECP4835H1ZG. 2. Presently, the applicant is discharging GST @ 18% (9% C…