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TMI Blog2018 (11) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... nod Babu (Managing Partner) Present for the Jurisdictional Officer: Received Remarks Note: Under Section 100 of the APGST Act'2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section 99 of APGST Act'2017, within a period of 30 days from the date of service of this order. M/s. Trailor Springs, (hereinafter also referred as applicant), h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forwarded to the jurisdictional officers and also a copy marked to the Central Tax authorities to offer their remarks as per the Sec. 98(1) of CGST/APGST Act'2017, and requested for the information. In response to this communication, the concerned jurisdictional officer, offered their remarks, and stated that there were no proceedings pending relating to the applicant, and no proceedings were pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate of tax. Further, the applicant has filed a letter confining his advance ruling to this extent only. As an annexure, the applicant has filed the photographs of the products that are being manufactured by them, on which the ruling has been sought for. We have gone through the details of the product, in the light of information provided by the applicant. On careful examination of the relevant e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at 9% for CGST and 9% for SGST. S.No Chapter/ Heading Description Applicable Rate of Tax 234 7320 Springs and leaves for springs, of iron and steel 18% Accordingly, this authority is hereby giving the ruling as follows RULING The commodity 'Springs & leaves for springs of iron and steel', falls under entry number 234 of schedule Ill of notification number 01/2017 - Central tax (Rate), ..... X X X X Extracts X X X X X X X X Extracts X X X X
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