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M/S. SECURITY PRINTING AND MINTING CORPORATION OF INDIA LIMITED
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

P VINITHA SEKHAR
A.A CHAHURE
Pet. Counsel
Bhushan Kulkarni
Res. Counsel
Na

Petitioner / Applicant

M/S. SECURITY PRINTING AND MINTING CORPORATION OF INDIA LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Feb 25, 2020
Order No.

GST-ARA-46/2019-20/B-20

Citation

2020(2) TAXREPLY 2498
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” respectively] by M/s. SECURITY PRINTING AND MINTING CORPORATION OF INDIA LIMITED, the applicant, seeking an advance ruling in respect of the following question. Determination of applicable HSN code for the material ‘Heat Activated Ultra-Violet (HAUV) Polyester Film with Adhesive Coating and UV Printing’. 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 p....

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