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THE ROLL COMPANY(BHAVIN RAMESH SHAH)
(Appellate Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

J. P. GUPTA
SEEMA ARORA
Pet. Counsel
Sameer. I. Siddhpuria
Res. Counsel
---

Petitioner / Applicant

THE ROLL COMPANY(BHAVIN RAMESH SHAH)

Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Gujrat

Date Jan 28, 2021
Order No.

GUJ/GAAAR/APPEAL/2021/02

Citation

2021(1) TAXREPLY 5337

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ORDER

The Appellant ‘The Roll Company’ (Proprietor Shri Bhavin Ramesh Shah) is engaged in the manufacture and supply of Slide Fasteners and its Parts, falling under Chapter Heading 9607 of the First Schedule to the Customs Tariff Act, 1975 (herein after referred to as the ‘CTA, 1975’). 2.1 As per Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 and corresponding Notification No. 1/2017-State Tax (Rate) dated 30.06.2017 [herein after referred to as the said ‘Notifications’ and any reference to Central Tax (Rate) Notification includes reference to corresponding State Tax (Rate) Notification) issued respectively under the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017 (herein after referred to as the ‘CGST Act, 2017 and the ‘GGST Act, 2017’ respectively), ‘Slide Fasteners and parts thereof’ falling under Chapter Heading 9607 of the CTA, 1975 were covered under Sl. No. 4....

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