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Case Law Details

Case Name : In re M/s Amalgamations Valeo Clutch Private Limited (GST AAR Tamilnadu)
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In re M/s Amalgamations Valeo Clutch Private Limited (GST AAR Tamilnadu) The applicant vide their letter dated 09.08.2018 has referred to the PH posted on 07.08.2018 in connection with the subject application seeking a ruling on the aspect of amortization. They have stated that subsequent to their application, a circular No.47/21/2018-GST dated 08.06.2018 has been issued by CBIC which has effectively clarified various aspects of the question of amortization and has also answered the question whether free usage of moulds and dies owned by OEM is liable to GST in the hands of recipient. As the q...
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