Case LawGST-ARA-69/2018-19/B-164
Siemens Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- December 19, 2018
- Type:
- Advance Ruling
Subject
GST applicable on freight charges recovered from customers without issuance of consignment note
Exemption
Summary
Question:-1. Whether the freight charges recovered by the Applicant under the aforesaid contract from the customer without issuance of consignment note will be eligible for exemption from CGST as prescribed in Serial no. 18 of Notification no. 12/201…
Judgement
The present application has been filed under section 97 of the Central Goods and Services Tax Act, and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by Siemens Limited, the applicant, seeking an advance ruling in respect of the following questions. a) Whether the freight charges recovered by the Applicant under the afore…