Precision Camshafts Limited ., In re
Date: January 20, 2023
Subject Matter
GST on the activity of design and development of patterns used for manufacturing of camshafts for overseas Customers. AAR ruling modified.
Summary
Question: – Whether the activity of design and development of patterns used for manufacturing of camshafts, for a customer is a composite supply, the principal supply being supply of services? Answer :- The appellant is making such supply…
1. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. 2. The present appeal has been filed under Section 100 of the Central…