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SPRAYMET SURFACE TECHNOLOGIES (PVT.) LTD.
(Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

DR. RAVI PRASAD
MASHHOOD UR REHMAN FAROOQUI
Pet. Counsel
M Raghavendra Maiya
Res. Counsel
Na

Petitioner / Applicant

SPRAYMET SURFACE TECHNOLOGIES (PVT.) LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Karnataka

Date Feb 8, 2021
Order No.

KAR ADRG 06/2021

Citation

2021(2) TAXREPLY 3925
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ORDER

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98(4) OF THE KGST ACT, 2017 1. M/s. Spraymet Surface Technologies (Pvt.) Ltd., # A-413, 9th Main, II Stage, PIA, Bengaluru-560 058 (called as the ‘Applicant’ hereinafter), having GSTIN number 29AAACB6051D1ZO, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in FORM GST ARA-01, discharging the fee of ₹ 5,000/- each under the CGST Act and the KGST Act. 2. The applicant submitted that they are into the business of different types of thermal spray or metal coating using metal powders, carbide powders, wires rods for various engineering applications. They also offer coatings of pure metal alloys which include plasma spray, HVOF spray, powder flame spray, wire flame spray. The stages involved in the said process are (i) receipt of the material from the client with proper Delivery ....

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