Hitze Boilers Private Limited ., In re
Date: September 14, 2023
Subject Matter
Subsidies which do not affect the price of supply cannot be excluded from the value of the supply
Summary
The ruling involves a manufacturer of machineries and industrial boilers who intends to supply these products to M/s Chinnapuri Silks, a recipient eligible for a subsidy from both the Central and State Governments. The recipient insists that the supp…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA M/s. Hitze Boilers Private Limited, Plot No 52 and 53, Kunigal Industrial Area, Kallanayakanahalli Village, Hutridurga Hobli, Kunigal Taluk, Tumakuru-572130 (hereinafter referred to as The applicant’), having GSTIN 29AACCH6705L1ZA have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read…