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Case Law Details

Case Name : In re Precision Camshafts Limited (GST AAAR Maharashtra)
Appeal Number : Advance Ruling No. MAH/AAAR/DS-RM/16/2022-23
Date of Judgement/Order : 20/01/2023
Related Assessment Year :
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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 camsha

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One Comment

  1. Sanjiv says:

    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.

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