Volvo Eicher Commercial Vehicles Limited ., In re
Date: February 6, 2020
Subject Matter
The recipient of Warranty services provided by Volvo India to their Indian Customers is Volvo Sweden as it pays the consideration. AAR ruling set aside.
Summary
1. The question framed by the appellant before the Advance Ruling Authority was whether the activities performed by the Appellant with regard to repair and servicing of Volvo vehicles for Indian customers during the warranty period is an activity amo…
1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in parimateria and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar pr…