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INOX AIR PRODUCTS P LTD.
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

KAMAL SHUKLA
P.B. MEENA
Pet. Counsel
Gopal Krishna Mundhra
Krunal Jadwani
Res. Counsel
---

Petitioner / Applicant

INOX AIR PRODUCTS P LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Mar 25, 2025
Order No.

GUJ/GAAR/R/2025/10 (In Application No. Advance Ruling/SGST&CGST/2024/AR/11)

Citation

2025(3) TAXREPLY 12848
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ORDER

Brief facts: M/s. Inox Air Products P Ltd., Block-102, 106P, Vermadi Road, Vadodara, Gujarat-391240 [for short - ‘applicant’] is registered under GST and their GSTIN is 24AAACI5569DIZQ. 2. The applicant is engaged in the manufacture & supply of industrial gasses including Oxygen, Nitrogen, Argon etc., both in liquid and gaseous form, which are removed in special vacuum insulated cryogenic transport tanks. At times, the delivery vehicle, may contain goods to be delivered to more than one customer, which according to the applicant is termed as a milk run. 3. Since a portion of the liquid gas may evaporate during transit from the factory to the customer’s premises, the exact quantity of liquid gases received by the customer is unascertainable at the time of removal. It can only be ascertained after the goods are actually decanted from the tanker into the special storage tank (installed at the buyer’s premises) & quantity accepted by the buyer....

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