M/s Kanj Products Private Limited
GST
2018 (6) TMI 429 – AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – TMI
AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – AAR
Dated:- 19-3-2018
Ruling No. 03/2017-18 In Application No. 04
GST
MR. VIPIN CHANDRA (MEMBER) AND AMIT GUPTA (MEMBER)
For The Applicant : Shri C M Dang
RULING
1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 and the rules made thereunder filed by M/s Kanj Products Private Limited, Plot No. 71 & 72, Sector 8A, IIE, SIDCUL, Haridwar seeking an advance ruling on applicability of notification dated 5.10.2017 issued by DIPP, Ministry of Commerce and Industry read with CBEC Circular No. 1060/9/2017-Cx. Dated 27th November 2017 in r
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te authority to an applicant on matters or on questions specified in sub section (2) of section 97 or sub section (1) of section 100 in relation to the supply of goods or services- or both being undertaken or proposed to be undertaken by the applicant.
3. As per the said subsection (2) of Section 97 of the CGST Act advance ruling can be sought by an applicant in respect of :-
(a) Classification of any-goods or services or both.
(b) Applicability of a notification issued under the provisions of this Act,
(c) Determination of time and value of supply of goods or services or both,
(d) Admissibility of input tax credit of tax paid or deemed to have been paid
(e) Determination of the liability to pay tax on any goods or services or bo
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