Case LawTN/AAAR/04/2021(AR)
HYT Sam India (JV) ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- March 4, 2021
- Type:
- Advance Ruling
- Members:
- G V Krishna Rao, M A Siddique
Subject
Activity of wet-leasing is squarely classifiable under SAC 9973. AAR ruling upheld.
Works ContractComposite Supply
Summary
Issues considered in the appeal -> a. Whether the activities under tender agreement for wet leasing of Robotic spot-welding machine and laser cutting and welding machine as per Schedule V(a) & V(b) is eligible for concessional rate under SI.No…
Judgement
The subject appeal has been filed under Section 100(1) of the Tamilnadu Goods & Services Tax Act 2017 / Central Goods & Services Tax Act 2017 (hereinafter referred to ‘the Act’) by The HYT-SAM India (JV) (hereinafter referred to as ‘Appellant’). The appellant is registered under GST vide GSTIN 33AABAH8574L1ZB. The appeal is filed against the Order No.8/AAR/201…