Case LawAdvance Ruling No. GUJ/GAAR/R/2026/23
Pon Pure Chemical India Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- June 23, 2026
- Type:
- Advance Ruling
- Members:
- Vishal Malani, Sushma Vora
Subject
Compensation from Transporters for Loss or Damage Not Taxable as Supply of Services
Supply
Summary
The Authority for Advance Ruling has held that compensation received by the applicant from transporters for losses incurred due to breach of contract (e.g., material shortage, damage, theft) is not considered a "Supply of services" under para 5(e) of…
Judgement
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT M/s. Pon Pure Chemical India Private Limited, 2 nd Floor, 341, Sector 1A, Gandhidham, Kachchh, Gujarat-370201 [for short—applicant’] is a company incorporated under the provisions of the Companies Act, 1956 registered under GST having GSTIN No.24AACCP3026E1ZZ. 2. The applicant has engaged various transporters for transportat…