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GARUDA POWER PRIVATE LIMITED
(Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

VISHWANATH
PARTHASARATHI DEY
Pet. Counsel
T P Kar
Res. Counsel
Na

Petitioner / Applicant

GARUDA POWER PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

West Bengal

Date Aug 1, 2018
Order No.

14/WBAAR/2018-19

Citation

2018(8) TAXREPLY 125
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ORDER

1. The Applicant, stated to be a dealer of Cummins India Limited functioning mainly in the trading of diesel engines and its spare parts along with services of diesel engine, either on AMC basis or on an as and when required basis, is seeking a ruling on whether or not the supply of goods and on-site services to customers in SEZ area to any SEZ unit or SEZ developer is zero rated supply under section 16 of the Integrated Goods & Services Tax Act, 2017, and whether GST is chargeable for the supply of goods or services to SEZ unit or SEZ developer. Although the questions raised in the Application touch upon certain provisions of the IGST Act and supplies to SEZ units or SEZ developers are inter-state supplies under section 5 (b) of the IGST Act, the Applicant, as appears in course of Personal Hearing, ultimately wants to know whether he is liable to pay tax on his supplies. Advance Ruling is admissible on this question under section 97(2) (e) of the CGST/WBGST Acts, 2017 (here....

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