Case Law Details
Case Name : In re Garuda Power Pvt Ltd (GST AAR West bengal)
Appeal Number : Advance Ruling No. 13/WBAAR/2020-21
Date of Judgement/Order : 13/11/2020
Related Assessment Year :
Courts :
AAR West Bangal Advance Rulings
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In re Garuda Power Pvt Ltd (GST AAR West bengal)
What document is required for the supply of goods or services to SEZ units?
An Advance ruling can be sought on the issues specified in section 97(2) of the GST Act. The issue raised above does not fall within the ambit of any of the clauses under section 97(2) of the GST Act. This authority, therefore, rejects the application under section 98(2) of the GST Act.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,WEST BENGAL
The applicant supplies diesel engines, spare parts of such engines, oil, and battery and renders repairing services to the customers in Special Economic Zones. The applicant wants a ruling on the following questions:
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