Hilti Manufacturing India Pvt. Ltd ., In re
Date: September 27, 2022
Subject Matter
Ruling based on different set of facts liable to be set-aside. Matter remanded back to AAR.
Summary
We find that the appellant in their application made before the GAAR has submitted that the foreign entities send the product samples/goods for R&D purposes to the appellant in India; that the appellant is carrying out such R&D activity in In…
At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act. 2017 (hereinafter referred to as the ‘CGST Act. 2017’ and the ‘GGST Act. 2017’) are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless…