Case LawAdvance Ruling No. HAR/HAAR/R/2018-19/39
Keysight Technologies International India Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Haryana
- Date:
- August 9, 2019
- Type:
- Advance Ruling
- Members:
- Sangeeta, Madhubala
Subject
The supply of electricity, to the extent it is grid supplied, is goods
Summary
(a) The supply of electricity, to the extent it is grid supplied, is goods. (b) The supply of electricity through grid and supply of utilities are separate supplies. (c) The supply of electricity through grid is classified under Entry No. Entry No. 1…
Judgement
1.1 The Applicant is a company registered in India and is engaged in providing IT/ IT enabled services and ancillary research & development activities. 1.2 The Application is a 100% Export Oriented Unit under STP Scheme for development of computer software/ IT Enabled Services. The Applicant exports Its services to its customers located outside India. Such activities of the Applicant qualify a…