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TUBE INVESTMENT OF INDIA LIMITED
(Authority for Advance Ruling, Uttarakhand)

Hon'ble Judges:

ANURAG MISHRA
RAMESHVAR MEENA
Pet. Counsel
K Sivarajan
K Karthikeyan
Res. Counsel
Deepak Brijwal

Petitioner / Applicant

TUBE INVESTMENT OF INDIA LIMITED

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttarakhand

Date Nov 24, 2022
Order No.

7/2022-23

Citation

2022(11) TAXREPLY 6632

Original Order
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ORDER

PROCEEDINGS This is an application under Sub-Section (1) of Section 97 of the Central Goods & Service Tax Act, 2017 and Uttarakhand State Goods & Service Tax Act, 2017 (hereinafter referred to as CGST/SGST Act) and the rules made there under filed by M/s. Tube Investment of India Limited, 230 & 231, Gangnouli, Laksar, Haridwar, Uttarakhand-247663 (herein after referred to as the “applicant”) and registered with GSTIN 05AADCT1398N1ZW under the CGST Act, 2017 read with the provisions of the UKGST Act, 2017. 2. In the application dated 26.08.2022, the applicant submitted that:- (a) That they are a leading engineering company engaged in manufacture of precision steel tubes and strips, automotive, industrial chains, car door frame and bicycles. And they have a factory in the state of Uttarakhand where in more than 500 workmen (both direct and indirect) are employed. (b) They have entered into agreement with the contractors to operate canteen within....

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