9911796707
TMI Blog2021 (8) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... ecific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the APGST Act. 2. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s. S.K.M.L.. Industries (hereinafter referred to as applicant), registered under the AP Goods & Services Tax Act, 2017. 3. Brief Facts of the case: The applicant manufactures and supplies Iron Tubular Trevis to AP Animal Husbandry department in Vijayawada. Product: Iron Tubular Trevis. Description : It is Insemination Crate-Cum-Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0" Inches height x width 12" Inches is used in a shape suitable to hang I/V kit. * The arch (made with Galvanised Iron Pipe with IS 1239 Standard "A" Class light with 2.9 mm of wall thickness and Inner Diameter of 50mm) is fixed in the middle of the inner side at 7.5 feet (90" Inches) from the bottom of the pipe. The width between the vertical bars of the head side arch inner side is 33" to 34" (Inches). * The length of the side bars (frames-02nos) (made with Galvanised Iron Pipe with IS 1239 Standard "A" Class light with 2.9 mm of wall thickness and Inner Diameter of 50mm) of the trevis are minimum of 6.3 feet and 05 nos of mild steel brackets (MS) are provided on each side of frame to accommodate the horizontal pipes. The height of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r and a copy marked to the Central Tax authorities to offer their remarks as per the Sec. 98(1) of CGST /APGST Act 2017. In response, no remarks are received from the jurisdictional officers concerned on the issue, for which the Advance Ruling sought by the applicant. 5. Virtual Hearing: The proceedings of Hearing were conducted through video conference on 21st December, 2020, for which the authorized representative, Sri Nageswara Sarma attended and reiterated the submissions already made. 6. Discussion and Findings: We have examined the issues raised in the application. The taxability of the goods and services supplied or to be supplied, as governed under the provisions of respective GST Acts are examined to decide the question involv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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