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TaxReply India Pvt Ltd

INTELLECON PVT. LTD
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

ATUL MEHTA
ARUN RICHARD
Pet. Counsel
Ruchita Shah
Res. Counsel
---

Petitioner / Applicant

INTELLECON PVT. LTD

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Mar 7, 2022
Order No.

GUJ/GAAR/R/2022/09

Citation

2022(3) TAXREPLY 5568

Original Order
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ORDER

M/s. Intellicon Private Limited, hereinafter referred to as Intellicon for the sake of brevity, submits that it supplies EPABX system along with its installation and commissioning. Installation of a complete EPABX system inter alia requires other equipments along with lying of cables through the wall/duct/conduit/ceiling at the premises of the customers on the basis of their requirement. 2. Intellicon submits that EPABX system stands for Electronic Private Automatic Branch Exchange which is a private telephone network used by the organizations for various types of communication, either between the employees or with the outside clients. The EPABX works like an exchange that sends, receives and forwards calls from the organization to the outside world. It also helps the staff to communicate among them free of cost. 3. Intellicon submitted that for the purpose of installation and commissioning of a fully functional EPABX system, the EPABX machine is configured and connected to ....

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