Coperion Ideal Private Limited ., In re
Date: October 14, 2022
Subject Matter
GST on supply of components needed for Pneumatic Conveying System to its customers on High Sea Sales
Summary
1. We set aside the impugned ruling UP ADRG – 01/2022 dated 25.04.2022 passed by the Authority for Advance Ruling against the Appellant as the question sought to be answered is squarely covered u/s 97(2) of the CGST ACT. 2. We hold that supply…
The present appeal has been filed under Section 100 of the Central Goods and Service Tax Act, 2017 and Uttar Pradesh Goods and Service Tax Act 2017 ( here-in-after referred to as the CGST Act and UPSGST Act’) by M/s Coperion Ideal Private Limited, Ideal House, A-35, Sector-64, Noida Uttar Pradesh – 201307 (here-in-after referred to as the ‘ Appellant’) against the Advance R…