Case LawAppeal No. MAH/AAAR/SS-RJ/23/2018-19
Spaceage Syntex Pvt. Ltd ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- February 13, 2019
- Type:
- Advance Ruling
- Members:
- Sungita Sharma, Rajiv Jalota
Subject
Transfer of DFIA does not attract GST. AAR ruling set aside.
Classification
Summary
1. The applicant sought to know whether DFIA ( Duty Free Import Authorisation) will be covered under ‘Duty Credit Scripts’ as envisaged in the Serial No. 122A of Notification 1/2017 Central Tax (Rate) inserted vide Notification No.35/2017…
Judgement
The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by M/s. Spaceage Syntex Pvt. Ltd.(herein after referred to as the “Appellant”) against the Advance Ruling No. GST-ARA-13/2017-18/B-86 dated 06.08.2018. BRIEF FACTS OF…