Gujarat Authority for Advance Ruling 21 March 2025, GUJ/GAAR/R/2025/08 (1.Whether inclusion of a free 'Scraping Tool' in the pack of Apsara Oil Pastels amounts to independent 'supply' of the scrapping tool under Section 7 of the CGST Act, 2017?; 2. What will be the)

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India · · · 21-03-2025

GUJARAT AUTHORITY FOR ADVANCE RULING GOODS AND SERVICBS TAX DIi, RAJYA KAR BHAVAN, ASHRAM ROAD, AHMEDABAD - 380 OO9. ADVANCE RULING NO. GUJ/GAAR/R/2025108 (IN APPLICATION NO. Advance Ruling/SGST&CGST 120241 AR/l 8 ) Date:LJ,J0312025 Nameandaddressofthe applicant M/s.Hindustan Pencils PrivateLimited, PlotNo.

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