Case LawGST-ARA- 79/2018-19/B-168
Ordnance Factory ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- December 24, 2018
- Type:
- Advance Ruling
- Members:
- Timothy, Borhade
Subject
GST on various services provided by Ordnance Factory
ExemptionInput Tax Credit
Summary
1) Ordnance Factory Bhandara is liable to pay GST on the supply of a) Liquidated damages deducted from the payments to be made to required suppliers in case of delayed delivery of goods or services, b) Amount of Security deposit for…
Judgement
1) Ordnance Factory Bhandara is a unit of Ordnance Factories Board (OFB) functioning under the Department of Defence Production and Supply of Ministry of Defence, Government of India. There are 41 Ordnance factories in India in total, each engaged in different activities like production of finished products and their parts relating to arms, ammunitions, explosives, military clothing etc. Establish…