Saint-Gobain India Private Limited ., In re
Date: November 12, 2020
Subject Matter
Advance ruling can't be given in respect of goods that are not yet manufactured. AAR ruling upheld.
Summary
HELD BY AAR: For the purpose of applying for advance ruling, one must raise questions specified in sub section (2) of of section 97 or sub-section (1) section 100, in relation to the supply of goods or services or both being undertaken or proposed to…
1. 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. 2. The present appeal has been filed under Section 100 of the Central…