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C R Enterprises
(Authority for Advance Ruling, Andhra Pradesh)

Hon'ble Judges:

J.V.M SARMA
AMARESH KUMAR
Pet. Counsel
A.v.s.krishna Mohan
Res. Counsel
Na

Petitioner / Applicant

C R Enterprises

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Andhra Pradesh

Date May 10, 2018
Order No.

AAR/AP/05(GST)/2018

Citation

2018(5) TAXREPLY 18

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ORDER

M/s C.R Enterprises, D.No.9/19/B, Ground Floor, Park Street, Sullurpet - 524121 (hereinafter also referred as an applicant), having GSTIN:37CSLPK9198N1Z1 are engaged in supply of goods like scientific and technical instruments. 2. The applicant has filed an application in Form GST ARA-01, dated 02.04.2018, for seeking advance ruling on 'Adoptability of a notification to their supplies'. The question is as follows; "Whether the supplies, made to SRI HARI KOTA HIGH ALTITUTDE RANGE (SHAR.) I SARISH DHAWAN SPACE CENTRE located at Sri Hari Kata, Andhra Pradesh, are eligible for concessional rate of tax as per notifications 45/2017 (Central Tax Rate), dated 14th November, 2017 and 47/2017 (Integrated TAX-Rate), dated 14th November 2017." 3. In the light above, the application was forwarded to both the jurisdictional officers (State tax & Central tax) to offer their remarks as par the Sec 98(1) of CGST/APGST Act, 2017, and requested for the ....

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