Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

"Aluminum Alloy" having HSN Code No.76012010, supplied by the applicant to GTRE is not eligible for concessional rate of GST

Shanti Prime Publication Pvt. Ltd.

Classification of Supply — The goods i.e “Aluminum Alloy” having HSN Code No.76012010, supplied by the applicant to GTRE is not eligible for concessional rate of GST and Notification No.47/2017, IGST (Tax) dated 14.11.2017, is not applicable to the transaction undertaken by the applicant. The subject supply will be liable as per rate prescribed in Schedule of GST Act i.e. @ 18 %. — Emmes Metals Private Ltd., In Re…. [2018] 07 TAXLOK.COM 109 (AAR-Maharashtra)