Bharat Earth Movers Limited ., In re
Date: April 6, 2021
Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Ravi Prasad, Mashhood Farooqui
Subject Matter
Supplies made by the Cost Centres of the applicant form a composite supply
Summary
Q. Whether the supplies made by Cost Centres C,D, E and G are independent supplies of goods and services (as applicable) or composite supply with principal supply of goods? A. The supplies made by the applicant under Cost Centres C, D, E and G form a…
1. M/S BEML Limited, 23/1, 4th Main, BEML Soudha, SR Nagar,Bengaluru 560027 having GSTIN number-29AAACB8433DIZU have filed an application for Advance Ruling under Section 97 of CGST Act,2017 read with Rule 104 of the CGST Rules, 2017 and Section 97 of the KGST Act, 2017 read with Rule 104 of the KGST Rules 2017, in FORM GSTARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the K…