Apar Industries Limited ., In re
Date: March 18, 2020
Subject Matter
AAR of one state has no jurisdiction to pass ruling on matters pertaining to supply of goods or services or both which are being undertaken in another State
Summary
As per Section 95, this authority shall decide on matters or on questions specified in sub- sec tion (2) of section 97, in relation to the supply of goods or services or both being undertaken or proposed to h…
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as the CGST Act and MGST Act” respectively} by M/s . APAR INDUSTRIES LIMITED, the applicant, seeking an advance ruling in respect of the following questions. 1. When goods i.e. Marine / Pressure Tight…