MAH/AAAR/AM-RM/01/2021-22 of M/s Cummins India Limited
GST AAARMAH/AAAR/AM-RM/01/2021-22
Case brief
from the order text
What is this about?
M/s Cummins India Limited · Partially modify…
Case summary
From the record, as published by the registry
Recorded against
Partially modify the ruling passed by the Maharashtra Advance Ruling Authority Vide Order No GST-ARA-66/2018-19 B-162 dated 19.12.2018, and answer the questions, raised by the Appellant in their Appeal filed before us, as under: 1. Whether availment of common input supplies on behalf of other unit/units registered as distinct person and further allocation of the cost incurred for same to such other units qualifies as supply and attracts levy of GST? Yes, availment of common input supplies from the third-party service vendors/suppliers on behalf of the Branch Offices