TMI Blog2019 (8) TMI 1083X X X X Extracts X X X X X X X X Extracts X X X X ..... hat goods listed down at Sr. No. J has been erroneously omitted to be included in the above list - HELD THAT:- The issue brought to notice by the applicant by filing of the rectification application dt. 13.11.2018 is verified from the record and order passed by this Advance ruling authority on 18.7.2018. Accordingly we find that the Sr. No. J mentioned in the table of the para 5 under the heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... KUMAR, MEMBER O R D E R (Under section 102 of the Central Goods and Services Tax Act (Maharashtra Goods and Services Tax Act, 2017) In the case of the applicant M/s. A.S. Moloobhoy Private Limited, holder of GSTIN Number 27AAMCA4160E1ZT, Advance Ruling order was passed order under section 98 of the Central Goods and Services Tax Act and the Maharashtra Goods and Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , D, G, H, l, K, M and S essential parts of the ship and entitled to concessional rate of tax at 5%. It appears that goods listed down at Sr. No. J has been erroneously omitted to be included in the above list, This is an error (typo-error) apparent from the record and needs rectification at the earliest Considering the facts of the case, applicant has requested this authority to rectify the mista ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority vested with the power to rectify the advance ruling order under the section 102 of CGST ACT/MGST 2017 rectifies the said mistake which is apparent from the record as follows: ORDER (Under section 102 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) NO.GST-ARA-14/Rectification-1/2018-19/B-158 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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