Prag Industries (India) Pvt Ltd ., In re
Date: December 4, 2022
Subject Matter
GST is not leviable if goods are supplied as free replacements under a guarantee period without any consideration
Summary
The ruling relates to a query about the tax liability under GST when goods are supplied as free replacements under a guarantee period without any consideration. The applicant is engaged in supplying elastomeric pads without any consideration during t…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, UTTAR PRADESH 1. M/s Prag Industries (India) Pvt. Ltd., a proprietor, is registered with GST vide GSTIN-09AABCP7647L1ZU under trade name M/s Prag Industries (India) Private Ltd bearing principal address at E-7, Talkatora Industrial Estate, Lucknow Uttar Pradesh-226011 (hereinafter referred as “the applicant”) and are manufacturers and…