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RAPID ELECTRODES PVT. LTD.
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

R.B. MANKODI
G.C. JAIN
Pet. Counsel
Rajesh Brahmkshatriya
Res. Counsel
Na

Petitioner / Applicant

RAPID ELECTRODES PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Mar 20, 2018
Order No.

GUJ/GAAR/R/2018/5

Citation

2018(3) TAXREPLY 76
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ORDER

The applicant, M/s. Rapid Electrodes Pvt. Ltd., has submitted that the Company is carrying out manufacturing, assembling, fitting, repairing, renovation and installation of all kinds of ‘Earthing Products’ for electrical and electronic equipments, used for earthing purpose in industries, common buildings and other places. The materials required for manufacturing of ‘Earthing Products’ consists of Mild Steel (MS) and Stainless Steel (SS), in solid rods and pipes of various sizes. The applicant is also carrying on business in Back Fill Compound (BFC). The applicant manufactures Earthing Pipe, Earthing Rods, Lightning Arrester and Back Fill Compound. The applicant also provides installation work for Earthing and Lightning Arresters fitting and renovation. 2. The applicant has raised the question of determination of classification of the products manufactured and service provided by them. 3. The Central Goods and Services Tax & Central Excise Commissi....

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