M/s Coperion Ideal Private Limited
GST AAAR04/AAAR/14/10/2022
Case summary
From the record, as published by the registry
Recorded against
Supply of imported goods i.e. component needed for Pneumatic Conveying System made by the appellant to its customers on High Sea sales basis will not be treated as supply of "goods" by vertue of entary 8(b) to the Schedule III of CGST Act, 2017 as amended, with effect from 01.02.2019 Howeever, the supply of "services" in relation thereto, if any, will fall under the purview of "supply" as defined under Section 7 of the CGST Act.
Filed asAppellate Ruling2022
Case details
As recorded by the court registry
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