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FINE ELECTRO COATING
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

RAJIV MAGOO
T.R. RAMNANI
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

FINE ELECTRO COATING
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Oct 11, 2021
Order No.

GST-ARA-81/2019-20/B-70

Citation

2021(10) TAXREPLY 5103
Original Order
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ORDER

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” respectively] by M/s. FINE ELECTRO COATING, the applicant, seeking an advance ruling in respect of the following questions. 1) Whether the process followed will he treated as a Service as per Schedule II- Point No. 3 and the activity to be treated as Job Work. 2) Whether Notification No.20/2019 Central Tax (Rate) New Delhi, 30th September, 2019 - where GST Rate on Job work is reduced to 6% from 9% is applicable to the firm. 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 th....

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