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GST - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

The delivery of spares by the applicant to the ultimate consumer ...

Case Laws     GST

October 23, 2019

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.

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