Manjira Machine Builders (P.) Ltd., In re
Date: July 2, 2018
Subject Matter
Input tax credit is available on the raw materials used for the supplies made under concessional rate of tax
Summary
The applicant sought Advance Ruling on the following issues: ( i ) Is the concessional tax rate of 5% as given under Notification No. 47/2017 dated 14.11.2017 is applicable only for Interstate sales i.e., on IGST or also applicable for sales within t…
1. M/s. Manjira Machine Builders (P) Ltd , Flat No. 307 & 308 , Bhanu Enclave , Sundernagar, Hyderabad-500038 has filed an application in Form GST ARA-01 under Section 97(1) of TGST Act,2017 read with Rule 103 of CGST/TGST Rules, 2017 and stated that all the DRDO labs and Satish Dhawan Space Centre (SDSC SHAR, ISRO Sriharikota), Vikram Sarabhai Space Centre (VSSC, ISRO, Thiruvananthapuram), wh…