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MONROVIA LEASING AND FINANCE PVT. LTD
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

PANKAJ KUMAR
B.V.BORHADE
Pet. Counsel
Ashok Kumar Mishra
Surender Singh
Res. Counsel
Na

Petitioner / Applicant

MONROVIA LEASING AND FINANCE PVT. LTD
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Aug 4, 2018
Order No.

GST-ARA-20/2017-18/B-83

Citation

2018(8) TAXREPLY 298
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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”] by M/S Monrovia Leasing and Finance Pvt. Ltd., the applicant, seeking an advance ruling in respect of the following questions. 1. Whether the whole (Sheep/Goat) animal carcass in its natural shape in frozen state in different weight and size packed in LDPE bags without mentioning the weight and one or two such LDPE bags further packed in HDPE bags being supplied to Army by applicant against tender shall qualify as product put up in “unit container”. 2. Whether the products as mentioned in query 1 shall be taxable under GST as per entry no. 4 of schedule II of the Notification no. 1/2017-lntegrated Tax (Ra....

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