2020 (1) TMI 978

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Raj Kumar Dhingra, Partner Mr. Harbir Singh, Advocate Present for the Jurisdictional Officer: None Under Section. 100(1) of the Uttarakhand Goods and Services Tax Act, 2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section-99 of the Uttarakhand Goods and Services Tax Act, 2017, within a period of 30 days from the date of service....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pplicant 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 Act advance ruling can be sought by an applicant in respect of : (a) Classification of any goods or s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....plication filed by the applicant was admitted. Accordingly hearing was fixed on 05.11.2019 which was attended by the Shri Raj Kumar Dhingra, Partner and Shri Harbir Singh, Advocate. During the course of personal hearing, they have submitted three rubber samples viz finished rubber pad, semi-finished rubber pad & green sheet/ preform cutting compound sheet and also submitted flow chart of manufactu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cular No. 30/4/2018-GST dated 25.01.2018 as under: a. only the goods classified under Chapter 86, supplied to the railways attract 5% GST rate with no refund of unutilised input tax credit and b. other goods [falling in any other chapter], would attract the general applicable GST rates to such goods, under the aforesaid notifications, even if supplied to the railways. 7. On pe....