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TaxReply India Pvt Ltd

SANGAL PAPERS LIMITED
(Authority for Advance Ruling, Uttar Pradesh)

Hon'ble Judges:

AJAY KUMAR MISRA
DINESH KUMAR VERMA
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

SANGAL PAPERS LIMITED

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttar Pradesh

Date Jul 10, 2020
Order No.

UP ADRG 63/2020

Citation

2020(7) TAXREPLY 5318

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ORDER

PROCEEDING OF THE AUTHORITY FOR ADVANCE RULING U/S. 98 OF THE GOODS AND SERVICES TAX ACT, 2017 Sub:- GST ACT, 2017 - Advance Ruling U/s 98 - liability to tax under GST Act in respect to application dated 02.06.2020 from M/s Sangal Papers Limited, 22Km, Meerut-Mawana Road, Mawana, Distt-Meerut, Uttar Pradesh - Order- Reg. ********** 1) M/s Sangal Papers Limited, 22Km, Meerut-Mawana Road, Mawana, Distt-Meerut, Uttar Pradesh (here in after called the applicant) is a registered assessee under GST having GSTN: 09AACCS4253J2Z5. 2) The Applicant is a limited company engaged in manufacturing of paper out of indigenous and imported waste paper. As regard to the imported waste paper, the applicant has submitted that the Customs duty is paid on the CIF value. Once the paper is manufactured, the applicant shows value of goods and freight separately on the invoice and pays GST on the invoice value. 3) Accordingly, the Applicant has submitted application for Advance Ruling dat....

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