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KUNTHUNATH TRADING & INVESTMENTS PVT. LTD.
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

D.P. GOJAMGUNDE
PRIYA JADHAV
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

KUNTHUNATH TRADING & INVESTMENTS PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Feb 28, 2025
Order No.

GST-ARA-18/23-24/2024-25/B-100

Citation

2025(2) TAXREPLY 12710
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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” respectively] by M/s. KUNTHUNATH TRADING & INVESTMENTS PVT LTD, the applicant, seeking an advance ruling in respect of the following questions. Applicant seeks advance ruling as to whether fish finders merit classification as ‘Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907’ falling Entry 252 of Schedule I to Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 (as amended from time to time) and taxable at 5%? 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 menti....

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F
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25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)