Coperion Ideal Private Limited ., In re
Date: May 25, 2022
Subject Matter
AAR cannot give a ruling in on applicability of GST on High Sea Sales as it involves determining 'Place of Supply'
Summary
1. We find that CGST Act, UPGST Act and the IGST Act do not define the term high seas. A high sea sale is a sale of goods by a consignee, named in the relevant bill of lading, to another buyer while the goods are en route to their eventual destinatio…
1. M/s Coperion Ideal Private Ltd, A-35, Ideal House, Sector-64, Noida, UP-201307 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AACCC3990N1Z4. The applicant has filed an application for seeking advance ruling in Form GST ARA-01. 2 The applicant has submitted as under- (1) It is engaged in design, engineering, fabrication and supply of Pneumatic Cove…