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

Hon'ble Judges:

ANURAG MISHRA
VIVEKANAND MAURYA
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 Dec 22, 2023
Order No.

Ruling 12(A)/2023-24, In Application No: 07/2022-23

Citation

2023(12) TAXREPLY 8713

Original Order
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ORDER

ote: An appeal against this ruling lies before the appellate authority for advance ruling under Section 100(1) of the Uttarakhand Goods and Services Tax Act, 2017, constituted under Section 99 of the Uttarakhand Goods and Services Tax Act, 2017, within a period of 30 days from the date of service of this order. PROCEEDINGS These proceedings emanate from the Order No. 05/2022-23 dated 13.03.2023 of the Appellate Authority for Advance Ruling, Goods & Service Tax, Uttarakhand, passed in appeal No. UKGST ARA-02/03/23-12-22/2022-23 against Ruling No: 12/2022-23 dated 24.11.2022 of Authority for Advance Ruling, Goods & Service Tax, Uttarakhand passed in an application under Sub-Section (1) of Section 97 of the Central Goods 86 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 8& 231, Gangnouli, Laksar, Haridwar, Uttara....

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