Case Law Details
Case Name : In Re. IAC Electricals Pvt Ltd (GST AAR West Bengal)
Related Assessment Year :
Courts :
AAR West Bangal Advance Rulings
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In Re IAC Electricals Pvt Ltd (GST AAR West Bengal)
Services of transportation, in-transit insurance and loading/unloading, being ancillary to the principal supply of goods, shall be treated to taxation under Section 8 (a) of the GST Act, and the consideration receivable on that account be taxed accordingly.
This Ruling is valid subject to the provisions under Section 103 until and unless declared void under Section 104(1) of the GST Act.
FULL TEXT OF AAR RULING IS AS FOLLOWS:
The Applicant is stated to be a manufacturer of Overhead Power Transmission Line Hardware and Accessories. His questi...
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FOR URD PURCHASE OF GOODS, IS THIS UNDER REVERSE CHARGE AND WHAT TAX RATE WILL BE APPLICABLE