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TaxReply India Pvt Ltd

GARUDA POWER PVT. LTD.
(Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

SUSMITA BHATTACHARYA
PARTHASARATHI DEY
Pet. Counsel
Debashis Kar
Res. Counsel
Na

Petitioner / Applicant

GARUDA POWER PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

West Bengal

Date Nov 13, 2020
Order No.

13/WBAAR/2020-21

Citation

2020(11) TAXREPLY 3775
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Summarize this case by TaxGPT in
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ORDER

The applicant supplies diesel engines, spare parts of such engines, oil, and battery and renders repairing services to the customers in Special Economic Zones. The applicant wants a ruling on the following questions: (i) whether the supply of goods and onsite services in SEZ area to SEZ units or SEZ developers is a zero-rated supply under section 16 of the IGST Act,2017; (ii) whether any GST to be charged for the supply of goods or services to SEZ units or SEZ developers; and (iii) What documentation is required for the supply of goods or service to SEZ units. The concerned officer from the revenue submits that questions raised in the application are not pending or decided in any proceedings of the GST Act. As such, he does not object to the admissibility of the application. The first two questions are admissible under section 97(2)(e) of the Goods And Services Tax Act, 2017(hereinafter called the GST Act). But, this authority answered both the questions by a&nbs....

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