GST on Components, supplied in Sale-in-Transit transaction, without payment of tax under erstwhile CST regime

In re Andritz Hydro Private Limited (GST AAR Tamilnadu)

Whether the Components, which were supplied in Sale-in-Transit transaction, without payment of tax under the erstwhile Central Sales Tax regime, by the Applicant, i.e., AHPL to its Customer (i.e., TANGEDCO) in Tamil Nadu, will attract levy of Goods and Services Tax?

The Components, which were supplied in Sale-in-Transit transaction, without payment of tax under the erstwhile Central Sales Tax regime, by the Applicant

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