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TaxReply India Pvt Ltd

EMMES METALS PRIVATE LTD.
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

B.TIMOTHY
B.V.BORHADE
Pet. Counsel
Rekha Rathod
Nitin Patel
Res. Counsel
Na

Petitioner / Applicant

EMMES METALS PRIVATE LTD.

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Dec 29, 2018
Order No.

GST-ARA-80/2018-19/B-174

Citation

2018(12) TAXREPLY 660

Original Order
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ORDER

PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) 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”] by M/s. EMMES METALS PRIVATE LTD, the applicant, seeking an advance ruling in respect of the following question. a) Whether the Material Aluminium Alloys (HSN.76012010) can be supplied under Govt. Notification no. 47/2017 dated 14.11.2017 ? 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 any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of th....

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