Case LawMAH/AAAR/SS-RJ/13/2019-20
Ordnance Factory ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- October 18, 2019
- Type:
- Advance Ruling
- Members:
- Sungita Sharma, Rajiv Jalota
Subject
GST on various services provided by Ordnance Factory
ExemptionInput Tax Credit
Summary
1) Ordnance Factory Bhandara is not 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…
Judgement
A. M/s. Ordnance Factory, Bhandara (hereinafter referred to as ‘Appellant’ or OFBa interchangeably) having its corporate head office at, Jawahar Nagar, Bhandara, Maharashtra – 441906 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…