Equitron Medica Pvt. Ltd ., In re

Date: January 17, 2020

Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): Vinitha Sekhar, A A Chahure
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Subject Matter

End use certificate should be issued to the supplier and not the distributor in order to avail the exemption.

Summary

Can a certificate issued by the end user (scientific research organization) mentioning the name of the manufacturer (WE in this case) & the name of the seller (our distributor) be held valid to enable us invoice our product to our dealer at conce…

The present application has been filed under Section 97 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. EQUITRON MEDICA PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following questions. 1. Whether we can sell our product to our deale…

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