https://www.taxtmi.com/caselaws?id=299321 The ruling determined that the nature of the supply in the case was classified as 'Supply of Goods' rather than 'Supply of Service'. The correct HSN code for the supply was identified as 7309, with an applicable GST rate of 18%. As a result, Circular No. 126/45/2019-GST was deemed not applicable. The ruling is valid within the jurisdiction of the Authority for Advance Ruling Uttar Pradesh. en-us Mon, 21 Dec 2020 00:00:00 +0530 Fri, 21 Mar 2025 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299321 The ruling determined that the nature of the supply in the case was classified as 'Supply of Goods' rather than 'Supply of Service'. The correct HSN code for the supply was identified as 7309, with an applicable GST rate of 18%. As a result, Circular No. 126/45/2019-GST was deemed not applicable. The ruling is valid within the jurisdiction of the Authority for Advance Ruling Uttar Pradesh. Case-Laws GST Mon, 21 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299321