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GST on designing and development of tools for the overseas OEMs/Machinist
Case Law Details
- Case Name
- In re Precision Camshafts Limited (GST AAAR Maharashtra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Maharashtra, Advance Rulings
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In re Precision Camshafts Limited (GST AAAR Maharashtra)
The moot issues before us are as to whether activity of appellant is an intermediary service as held by the MAAR or as contended by the appellant, an activity of design and development of patterns/tools used for manufacturing of camshafts, for a overseas customer is a composite supply where the principal supply is supply of services.
As per submission made by appellant, it is appellant who prepares the drawing and designs of tool / pattern and also check feasibility of its manufacturing. The techno commercial offer is be...
This remains the burning issue in Auto Industries. The department does not consider this export either as physical movement of goods did not happen and there is no shipping bill as evidence for export. The Exporter is neither able to claim any export incentive although remittance is received in foreign currency against supply. At the same time one end up paying GST also out of his own pocket.