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TaxReply India Pvt Ltd

HILTI MANUFACTURING INDIA PVT. LTD.
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

SANJAY SAXENA
ARUN RICHARD
Pet. Counsel
Jigar Shah
Res. Counsel
---

Petitioner / Applicant

HILTI MANUFACTURING INDIA PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Jul 9, 2021
Order No.

GUJ/GAAR/R/26/2021

Citation

2021(7) TAXREPLY 4603
Original Order
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ORDER

A. BRIEF FACTS The applicant, M/s. Hilti Manufacturing India Pvt. Ltd., is engaged in the manufacture and supply of diamond cutting tools and other innovative tools required by the construction industry such as Diamond wheels, Diamond core bit drill, Grinding wheels, Grinding plate, Easy cut diamond segments, Flange Barrel and Frame Straw/Gang saw blades. The Hilti Group purchased 80 percent of the India-based Bhukhanvala Diamond Systems private limited, which was founded in 1971 and the company was renamed in 2010, when complete ownership was achieved with the purchase of the remaining minority shares which were previously held by the founding family. The applicant has additional manufacturing facilities located at Plot NO.244 to 251, 48 and 29(Unit-I) and Plot No.C-IB, 53/54-1&2, GIDC Industrial estate, Sisodra, Navsari (Unit-3). 2. The applicant has submitted that they have been granted approval from Development Commissioner(KASEZ) to operate as an 100% Export Oriente....

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