High Energy Batteries (India) Limited ., In re
Date: December 5, 2024
Subject Matter
Value of silver supplied free of cost by the Naval formations (in old batteries) should be included in the taxable value of the manufactured batteries
Summary
The applicant, engaged in the manufacture of Silver Oxide Zinc batteries, sought an advance ruling on whether the value of silver supplied free of cost by the Naval formations (in old batteries) should be included in the taxable value of the manufact…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU 1. Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority far Advance Ruling, Chennai under Sub-Section (I) of Section 100 of CGST Act 2017/ TNGST Act 2017, within 30 days from the date on the ruling sought to be appealed, is communicated. 2. In terms of Section 103(1) of the Act, Adva…