SPX Flow Technology India Pvt. Ltd ., In re

Date: November 2, 2021

Court: Appellate Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): J P Gupta, Seema Arora
Sign in to download the documents

Subject Matter

No GST on supply of goods from vendor's place located outside India to customer's place also located outside India, after 1.2.2019

Place Of Supply

Summary

Whether trading in foreign countries by the appellant, wherein the goods are supplied from a place in the non-taxable territory to another place in the non-taxable territory without such goods entering into India, is leviable to Goods and Services Ta…

The appellant M/s. SPX Flow Technology (India) Pvt. Ltd. is engaged in manufacture of Single and Multi Stage Pumps designed for handling water, Dairy Machine etc. and also carries out trading of such goods. 2. In respect of trading in foreign countries, the appellant has submitted that the trading business is undertaken in the following manner.- (i) The appellant’s parent company M/s. SPX Fl…

Sign in to read the full case

Create a free account or sign in to access the complete content.