Case LawAdvance Ruling No. RAJ/AAR/2024-25/02
Hitesh Gwalani ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- April 9, 2024
- Type:
- Advance Ruling
- Members:
- Mahesh Gowla, Mahipal Singh
Subject
Scrap dealers cannot resort to Margin Scheme under Rule 32(5)
Margin Scheme
Summary
The case law revolves around whether the applicant is covered under the Margin Scheme as per Rule 32(5) of the Central Goods and Service Tax Rules, 2017. The applicant deals in purchasing and selling various used items such as iron scrap, lead acid b…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, RAJASTHAN Note 1: 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. Note 2: At the outset, we would like to make it clear that the…