HDL Industries ., In re
Date: October 29, 2021
Subject Matter
Can't give ruling on the value for levy of IGST on imports as it is governed by the Customs Act, 1962
Summary
The applicant wishes to know whether the subsidy given by the Government of Karnataka is to be reduced from the value of import of plant and machinery for the purpose of levying GST. HELD BY AAR: For the import of goods, the importer has to pay custo…
M/s. HDL Industries, Dadamahalli Lingamaiah Harshith, No.1/19, Near Bannur Ring Road, Manasinagar, Mysore-570 029 having GSTIN 29ANIPH6306F1Z2 have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000/- each u…