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SHUDHANSHU GARG
(Authority for Advance Ruling, Uttar Pradesh)

Hon'ble Judges:

R.K. KHANDELWAL
VIVEK KUMAR JAIN
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

SHUDHANSHU GARG
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttar Pradesh

Date Oct 16, 2018
Order No.

Order No. 15

Citation

2018(10) TAXREPLY 5287
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ORDER

Shri Shudhanshu Garg, 323, Madhuvan Vihar Colony, near Ram Gopalji ki factory, Barola, Ram Nagar Koil, Aligarh - 202001 (U.P.) (hereinafter called the applicant) a unregistered person has applied for advance ruling under sub-section (1) of Section 97 in Form GST ARA-01 with respect to Classification of Goods. 2. Advance Ruling preferred to decide is whether ‘Bike Locks’ used for motorized bicycle are classified and taxable under HS-8714 (Parts and Accessories of Bicycle and other cycle). 3. Matter has been taken up for issuance of Advance Ruling by the Authority of Advance Ruling as appointed in terms of Section 96 of the GST Act, 2017 consisting of the Joint Commissioner, CGST and Central Excise, Lucknow and Joint Commissioner (Law), Commercial Tax, Lucknow. 4. The applicant was granted a personal hearing on 15-10-2018 vide Letter C. No. V(30)CCO/Tech/22/Ad. Rul./SG/2018/2209. Personal hearing 5. Shri Shudhanshu Garg, along with h....

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