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TaxReply India Pvt Ltd

GARWARE INDUSTRIES LIMITED
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

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

Petitioner / Applicant

GARWARE INDUSTRIES LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Oct 11, 2021
Order No.

GST-ARA-107/2019-20/B-73

Citation

2021(10) TAXREPLY 5106
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. Garware Industries Limited, the applicant, seeking an advance ruling in respect of the following question. Whether as per Notification no. 20/2019 dated 30/0912019, services provided by Garware industries Limited falls under clause (id) Heading 9988. 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 this Advance Ruling, the expression ‘GST Act' would mean CGST Act and MGST Act. 2. FACTS AND CONT....

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