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M/S. APAR INDUSTRIES LIMITED
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

P.VINITHA SEKHAR
A.A CHAHURE
Pet. Counsel
D.p.bhave
Inder Thakur
Res. Counsel
Na

Petitioner / Applicant

M/S. APAR INDUSTRIES LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Mar 18, 2020
Order No.

GST-ARA-37/2019-20/B-42

Citation

2020(3) TAXREPLY 2710
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 tin 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. APAR INDUSTRIES LIMITED, the applicant, seeking an advance ruling in respect of the following questions. 1. When goods i.e. Marine / Pressure Tight Cables/ Non Pressure Tight Cables, falling under Chapter 8544 are manufactured & designed especially for use for Defence Ministry in their Warship as Parts of Warship, what will he the Determination of Tax Liability on such supply? 2.  Whether GST @5% is applicable in terms Sr. No: 252 of Schedule-I of the Notification No.1/2017 Integrated Tax (Rate) dated 28.06.2017? At the outset, we would like to make it clear that the provisions....

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