Sterlite Technologies Ltd ., In re

Date: March 17, 2020

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 is payable on goods sold to customer located outside India ,where goods are shipped directly from the vendor’s premises (located outside India) to the customer’s premises

Summary

i) GST is not payable on goods procured from vendor located outside India, where the goods so purchased are not brought into India ii) Applicable GST is payable on goods sold to customer located outside India ,where goods are shipped directly from th…

M/s Sterlite Technologies Limited, a company Block 6, Magnet Corporate Park, Nr. Sola Flyover, Thaltej, Ahmedabad (hereinafter called the applicant) is a registered person under GST having GST Number -24AAECS8719B1ZI. 2. They are engaged in the Development and supply of software with respect to telecommunication qua wi fi service management platform. OSS/BSS alongside packet core with flexibility…

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