Case Law Details
In re Juniper Networks Solution Private Limited (GST AAR Karnataka)
Whether delivery of spares by JNSIPL, Karnataka (i.e. the applicant) would constitute a supply under Schedule I of the CGST Act, 2017, by the applicant to JNSIPL, Maharashtra?
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.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA
1. M/s Juniper Networks Solution India Private Limited (JNSIPL), (called as the ‘Applicant’ hereinafter), having GSTIN number 29AAECJ1345A1ZZ, has filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 and Section 97 of the KGST Act, 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000-00 each under the CGST Act and the KOST
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