Case Law Details
Case Name : In re Switching Avo Electro Power Ltd (GST AAR West Bengal)
Related Assessment Year :
Courts :
AAR West Bangal Advance Rulings
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
In re Switching Avo Electro Power Ltd (GST AAR West Bengal)
1. The Applicant, stated to be a supplier of power solutions, including UPS, servo stabiliser, batteries etc. wants a ruling on the classification of the supply when it supplies UPS along with the battery. More specifically, he wants a ruling on whether such supplies can be treated as Composite Supply within the meaning of Section 2(30) of the CGST/WBGST Act, 2017 (hereinafter referred to as “the GST Act”). An Advance Ruling is admissible on this issue under Section 97 (1) of the GST Act.
2. The Applicant also declares that the ...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Hi. The heading and the ruling both contradict each other. Pls check. Thanks