Advance ruling based on wrong set of facts is not valid: AAAR

In re Hilti Manufacturing India Pvt. Ltd. (GST AAAR Gujarat)

It has been submitted by appellant that inadvertently wrong facts were mentioned in the Advance Ruling Application dated 31.03.2021 filed by the appellant before the Advance Ruling Authority on 01.04.2021. It has been submitted that the GAAR had given its ruling based on the submission that the foreign customer sends the product samples/goods for R&D testing purposes to the appellant in India and that the appellant carries out R&D activity on such goods provided to the

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