GST on supply of imported component needed for Pneumatic Conveying System on High Sea sales basis

In re Coperion Ideal Private Limited (GST AAAR Uttar Pradesh)

Supply of imported goods i.e. component needed for Pneumatic Conveying System made by the appellant to its customers on High Sea sales basis will not be treated as supply of “goods” by vertue of entary 8(b) to the Schedule III of CGST Act, 2017 as amended, with effect from 01.02.2019 However, the supply of “services” in relation thereto, if any, will fall under the purview of “supply” as defined under Section 7 of the CGST Act.<

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