Apar Industries Limited ., In re

Date: March 18, 2020

Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): Vinitha Sekhar, A A Chahure
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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…

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