Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

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


Spares Delivery to Ultimate Consumer in Maharashtra Not a Supply Under GST; Invoice Goes to Company Instead.

October 23, 2019

Case Laws     GST     AAR

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.

View Source

 


 

You may also like:

  1. Levy of GST - reimbursement of the subsidiary company to its ultimate holding company located in a foreign territory outside India - rate of GST - the Ruling pronounced...

  2. Classification of supply - pure supply of goods or pure supply of services? - The impugned contract, in the instant case, is a composite supply where the principal...

  3. Industrial consumer or institutional consumer? - Trading of Food grains, Sugars, Edible Oils etc. (unbranded) - Levy of GST on goods supplied by the applicant through...

  4. Classification of goods - rate of GST - The authority ruled that outboard motor engines and spare parts supplied for use in fishing vessels fall under Customs Tariff...

  5. Supply of Services - activity of holding of shares of subsidiary company by holding company - During the proceedings, the Central and State Governments issued...

  6. Classification of supply - supply of service or not - managerial and leadership services provided by the Registered/Corporate Office to its Group Companies - In the...

  7. Liability to pay Goods and Services Tax (GST) for intra-state and interstate delivery of electrical energy. The applicant questioned if they could claim CGST and SGST...

  8. A recent Circular provides clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 regarding the place of...

  9. The circular addresses the taxability of ESOP/ESPP/RSU provided by a company to its employees through its overseas holding company. It clarifies that the transfer of...

  10. Requirement of registration in importing states other than Maharashtra - goods are imported, sold and delivered directly from CFS (Container Freight Station) / DPD...

  11. Taxability of additional surcharge collected by a government-owned electricity distribution company from open access consumers who source electricity from private...

  12. Benefit of exemption - foreign going Vessel - Import of ship spares in large quantity onboard the vessel - It is an Ocean-Going Vessel registered with the Director...

  13. Interpretation of the term “a contract” - TDS applicability under section 51 of the GST Act - no contract or contract of continuous supply - In the first scenario, since...

  14. Works Contract - applicable rate of GST - AMC services - principal supply or not - Composite supply or not - bundled supply or mixed supply - it is a naturally bundled...

  15. Classification of supply - rate of GST - supply of Outboard Motors to unregistered fishermen - marine engines and spare parts used for fishing vessels (being part of the...

 

Quick Updates:Latest Updates