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PRAG INDUSTRIES (INDIA) PVT. LTD
(Authority for Advance Ruling, Uttar Pradesh)

Hon'ble Judges:

RAJENDRA KUMAR
VIVEK ARYA
Pet. Counsel
T.k. Srivastava
Res. Counsel
---

Petitioner / Applicant

PRAG INDUSTRIES (INDIA) PVT. LTD
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttar Pradesh

Date Dec 5, 2022
Order No.

UP ADRG 15/2022

Citation

2022(12) TAXREPLY 7561
Original Order
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ORDER

1. M/s Prag Industries (India) Pvt. Ltd., a proprietor, is registered with GST vide GSTIN-09AABCP7647L1ZU under trade name M/s Prag Industries (India) Private Ltd bearing principal address at E-7, Talkatora Industrial Estate, Lucknow Uttar Pradesh-226011 (hereinafter referred as “the applicant”) and are manufacturers and suppliers of Railways locomotive parts. 2. The applicant has submitted application for Advance Ruling dated 06.09.2022 enclosing dully filled Form ARA-01 (the application form for Advance Ruling) along with annexure and attachments. The applicant in his application has sought advance ruling on following question- “As to whether if goods are supplied as free replacement under guarantee period without any consideration, what would be the tax liability under GST.” 3. As per declaration given by the applicant in Form ARA-01, the issue raised by the applicant is neither pending nor decided in any proceedings under any of the provisions....

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