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TaxReply India Pvt Ltd

Bahl Paper Mills Ltd.
(Authority for Advance Ruling, Uttarakhand)

Hon'ble Judges:

VIPIN CHANDRA
AMIT GUPTA
Pet. Counsel
Nitin Adlakha
Res. Counsel
Na

Petitioner / Applicant

Bahl Paper Mills Ltd.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttarakhand

Date May 4, 2018
Order No.

03/2018-19

Citation

2018(5) TAXREPLY 7
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ORDER

1. This is an application under Sub-Section (1) of Section 97 of the CGST Act and the rules made thereunder filed by Bahl Paper Mills Ltd., 5 KM Stone, Aliganj Road, Kashipur, Uttrakhand seeking an advance ruling on the question: (a) Whether under Reverse Charge Mechanism, IGST should be paid by the importer on ocean freight in case of CIF basis contract, when service provider and service recipient both are outside the territory of India. (b) If point no. answer is yes, then what will be the supporting document for ' importer under RCM to take the credit of IGST paid on ocean freight under CIF basis contract. (c) Whether credit will be available in GST of office fixtures 8s furniture, A.C. plant 8s sanitary fittings 'on' newly constructed building on its own account, for furtherance of business and accounting entry is capitalized in books of account. 2. Advance Ruling under GST means a decision provided by the authority or the appellate authority to an ap....

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