R.V Hydraulic Services ., In re
Date: November 27, 2024
Subject Matter
ITC of IGST is not allowed if the Bill of Entry is not in the name of the Buyer.
Summary
The case revolves around an applicant who imported a Davi Full Hydraulic Plate Roll from Italy, which was displayed at the IMTEX exhibition in India before being sold. The machinery was brought into India under customs duty exemption as per the Custo…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH In terms of Section 103(1) of the Act, Advance ruling pronounced by the Authority under chapter XVII of the act shall be binding only- a) On the applicant who had sought it In respect of any matter referred to in subsection (2) of Section 97 for Advance ruling. b) On the concerned officer or the jurisdictional officer in respec…