Enpay Transformer Components India Private Limited

Date: January 20, 2021

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Sanjay Saxena, Mohit Agrawal
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Subject Matter

GST payable on reverse charge basis for amount paid as interest on late payment of invoices of imported goods

ValuationReverse Charge MechanismConsiderationPure Agent

Summary

Question-1:  Whether liability to pay GST on reverse charge arises if amount is paid as interest on late payment of invoices of imported goods? If yes, then at what rate? Answer: The applicant M/s.Enpay Transformers Components India Pvt Ltd. Plo…

The applicant M/s.Enpay Transformers Components India pvt.ltd. Plot No. 112, Alindra, Manjusar GIDC, Savli, Vadodara (hereinafter referred to as Enpay, India) is engaged in the business of manufacturing and supplying Transformer components. The applicant has stated that the company is importing goods from the Holding company located at Turkey namely M/s. Enpay Endstriyel Pzarlama ve Yatirim A.S. (…

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