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M/S. IZ KARTEX
(Appellate Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

A.P.S SURI
DEVI PRASAD KARANAM
Pet. Counsel
Pankaj Jain
Prashant Raizada
Minal Agarwal
Res. Counsel
Dipankar Baiclya

Petitioner / Applicant

M/S. IZ KARTEX
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

West Bengal

Date Nov 10, 2020
Order No.

02/WBAAAR/APPEAL/2020

Citation

2020(11) TAXREPLY 3525
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ORDER

1. This Appeal has been filed by M/s. IZ Kartex named after P. G. Korobkov Ltd. on 17.08.2020 against Advance Ruling No. 04/WBAAR/2020-21 dated 29.06.2020, pronounced by the West Bengal Authority for Advance Ruling (hereinafter referred to as the WBAAR). 2. The appellant IZ-KARTEX named after P.G. Korobkov Ltd., Russian Federation, 196650, Russia, St. Petersburg, Kolpino, Izhorskiy, Zavod entered into a Maintenance and Repair Contract (hereinafter referred to as MARC) with Bharat Coking Coal Ltd., Dhanbad (hereinafter referred to as BCCL) on 15.10.2015 for maintenance of 4 nos. of Electric Rope Shovel, supplied by the appellant. As per para 9.2.1 of the agreement, a foreign MARC-holder shall be entirely responsible for all taxes, duties, licence fees and such other levies imposed outside BCCL’s country. The foreign supplier shall also be responsible for all taxes & duties in BCCL’s country legally applicable during execution of the contract. The appellant ra....

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25 Apr

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28 Apr

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GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

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