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TaxReply India Pvt Ltd

TATA MOTORS LIMITED
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

P. VINITHA SEKHAR
T.R. RAMNANI
Pet. Counsel
Na
Res. Counsel
Na

Petitioner / Applicant

TATA MOTORS LIMITED

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Dec 15, 2020
Order No.

GST-ARA-23/2019-20/B-63

Citation

2020(12) TAXREPLY 3650

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ORDER

Read: 1) Advance Ruling order no. GST-ARA-23/2019-20/B-46 Mumbai, dated 25.08.2020 passed under Sections 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017, in case of M/s. Tata Motors Limited, holder of GSTIN number 27AAACT272701ZW. 2) Application received from the aforesaid applicant dated 11.09.2020. Heard: None. CORRIGENDUM 1. In the case of the applicant, M/s. Tata Motors Limited, holder of GSTIN Number 27AAACT272701ZW, a Ruling was passed under Sections 98 of the Central Goods and Services Tax Act and the Maharashtra Goods and Services Tax Act, 2017 vide Advance Ruling Order No. GST-ARA-23/2019-20/B-46 Mumbai, dated 25.08.2020. The aforesaid applicant has brought to our notice vide letter dated 11.09.2020 that, an error has been noticed under the observation part in para No.5.2.6 at two places wherein the date of amendment of Section 17(5) of the CGST Act. 2017 is mentioned as “01.12.....

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