Case LawOrder in Appeal No. AAAR/06/2023(AR)
Haworth India Private Limited ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- December 19, 2023
- Type:
- Advance Ruling
- Members:
- Ram Niwas, Jagannathan
Subject
Transfer of title of goods within the FTWZ: Matter remanded for reconsideration
Summary
In the case of Haworth India Private Limited, the company sought clarification from the Authority for Advance Ruling (AAR) regarding the tax implications of their proposed transactions involving import and resale of office furniture through a Free Tr…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, TAMILNADU At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are in pari materia and have the same provisions in like matter and differ from each other only on few specific provisions. Therefore, unless a mention is…