Green Infra Wind Farm Assets Limited ., In re
Date: June 27, 2024
Subject Matter
GST under RCM is required to be paid on a one-time basis when a corporate guarantee is received
Summary
The Applicant, a company involved in renewable energy projects, sought advance ruling on GST implications related to corporate guarantees provided by overseas group companies without any consideration. The key issues raised included whether GST under…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, RAJASTHAN Note 1: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling, constituted under Section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. Note 2: At the outset, we would like to make it clear th…