Summary : In In re Hitachi Lift India Private Limited, the Customs Authority for Advance Ruling (CAAR), Mumbai examined whether elevator components proposed to be imported in unassembled form under a ...
The ARA, Rajasthan has pronounced judgment on 3.9.2021, in the case of Sapna Gupta (2021) 36 J.K.Jain’s GST & VR 338, holding that; “1. Solar pump is solar power based device. As such, it falls under ...