Hafele India (P.) Ltd., In re
Date: August 2, 2018
Subject Matter
Appellate authority upholds AAR’s order that Caesarstone is classifiable under HSN 6810. Taxable at the rate of 18% GST
Summary
The Appellant imports 'Caesarstone Quartz Surfaces' for onward sale to domestic customers in India. The Appellant had initiated an application for an Advance Ruling before the Maharashtra Advance Ruling Authority for determination of the corr…
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. The present appeal has been filed under Section 100 of the Central Goods…