TMI BlogThe delivery of spares by the applicant to the ultimate consumer on account of M/s. JNSIPL, Maharashtra,...The delivery of spares by the applicant to the ultimate consumer on account of M/s. JNSIPL, Maharashtra, where invoice is raised against M/s. JNSIPL, Maharashtra and the goods are delivered to the ultimate consumer of M/s. JNSIPL, Maharashtra, would not amount to a supply to the ultimate consumer under the GST Act. However, the supply is made to M/s. JNSIPL, Maharashtra and invoice needs to be raised on them. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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