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MANJIRA MACHINE BUILDERS (P) LTD.
(Authority for Advance Ruling, Telangana)

Hon'ble Judges:

J. LAXMINARAYANA
V. SRINIVAS
Pet. Counsel
Na
Res. Counsel
Na

Petitioner / Applicant

MANJIRA MACHINE BUILDERS (P) LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Telangana

Date Jul 2, 2018
Order No.

7/2018

Citation

2018(7) TAXREPLY 22
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ORDER

M/s. Manjira Machine Builders (P) Ltd , Flat No. 307 & 308 , Bhanu Enclave , Sundernagar, Hyderabad-500038 has filed an application in Form GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 103 of CGST/TGST Rules, 2017 and stated that all the DRDO labs and Satish Dhawan Space Centre (SDSC SHAR, ISRO< Sriharikota), Vikram Sarabhai Space Centre (VSSC, ISRO, Thiruvananthapuram), while issuing their enquiries and purchase orders, they are mentioning against the IGST/GST column that “As per Government of India, MoF (Department of Revenue) Notification No. 47/2017 dated 14.11.2017, certificate for concessional tax (Integrated tax @ 5%) will be issued”. In this regard they sought Advance Ruling on the following issues: (i) Is the concessional tax rate of 5% as given under Notification No. 47/2017 dated 14.11.2017 is applicable only for Interstate sales i.e., on IGST or also applicable for sales within the state i.e., on SGST & CGST. (ii) If....

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