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TaxReply India Pvt Ltd

DOMS INDUSTRIES PVT. LTD.,
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

MILIND KAVATKAR
AMIT KUMAR MISHRA
Pet. Counsel
Rahul Bhupendra Shah
Chintan Shah
Res. Counsel
---

Petitioner / Applicant

DOMS INDUSTRIES PVT. LTD.,

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Dec 30, 2022
Order No.

GUJ/GAAR/R/2022/52,

Citation

2022(12) TAXREPLY 6815

Original Order
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ORDER

BRIEF FACTS: M/s Doms Industries Pvt. Ltd. is manufacturer and suppliers of all kind of the stationary items like wooden pencils, sharpeners, erasers, mathematical & drawing instruments, ball point pens, wax crayons & oil pastels and wide range of student art materials. 2. The applicant has submitted that GST council in his 47th Meeting recommended changes in GST rate applicable on specified goods and services. These changes have come into effect vide Not. No. 2/2022-CT (Rate) dated 13-7-2022 w.e.f 18-7-2022 and are as follows: HSN code Product Covered Earlier GST Rate Revised GST Rate 8214 Pencil Sharpener 12% 18% 9017 Scale and Mathematical Instruments Set 12% 18% 2.1 ....

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