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KANJ PRODUCTS PRIVATE LIMITED
(Authority for Advance Ruling, Uttarakhand)

Hon'ble Judges:

VIPIN CHANDRA
AMIT GUPTA

Pet. Counsel

C.m.dang

Res. Counsel

Petitioner / Applicant	KANJ PRODUCTS PRIVATE LIMITED
Respondent	NA
Court	AAR (Authority for Advance Ruling)
State	Uttarakhand
Date	Mar 19, 2018
Order No.	03/2017-18
Citation	2018(3) TAXREPLY 79
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Section 97

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ORDER
1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 and the rules made thereunder filed by M/s Kanj Products Private Limited, Plot No. 71 & 72, Sector 8A, IIE, SIDCUL, Haridwar seeking an advance ruling on applicability of notification dated 5.10.2017 issued by DIPP, Ministry of Commerce and Industry read with CBEC Circular No. 1060/9/2017-Cx. Dated 27th November 2017 in respect of following issues :- (a) If the assessee takes over an eligible unit as a going concern under, slump sale agreement and there is a change in the ownership of the unit which was availing the benefit of area based exemption notification no. 50/2003-CE dated 10.6.2003, as amended’, prior to 1.7.2017. (b) If the said eligible unit availing of the exemption is physically shifted to a new location within the area specified in the said area based exemption notifications. (c) If there is any addition or modification in the plant or machinery or on the prod....