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SPENTEX INDUSTRIES LTD.
(Authority for Advance Ruling, Madhya Pradesh)

Hon'ble Judges:

RAJIV AGRAWAL
MANOJ KUMAR CHOUBEY
Pet. Counsel
Na
Res. Counsel
Na

Petitioner / Applicant

SPENTEX INDUSTRIES LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Madhya Pradesh

Date Jul 19, 2018
Order No.

06/2018/AAR/R-28/26

Citation

2018(7) TAXREPLY 129
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ORDER

1. BRIEF FACTS OF THE CASE: 1.1 M/s. Spentex Industries Ltd. (hereinafter referred to as ‘the Applicant’), having its registered office at 51-A, B & C, Sector-Ill, Industrial Area, Pithampur Distt.Dhar (M.P.), are engaged in the manufacture of Textile Yarn. The Applicant are registered with the GSTN holding GSTIN 23AADCK3039P2ZC. 1.2 The Applicant, are having Advance Authorisation issued by the DGFT and invalidated for procurement of goods from indigenous supplier, Their supplier is having EPCG licence and supplying the goods under deemed export and charging IGST against such supplies. As per New Guidelines of the Foreign Trade Policy 2015-2020 Mid Term Review, the Ministry of Commerce and DGFT have provided that ‘Exporters have been extended the benefit of sourcing inputs/capital goods from abroad as well as from domestic suppliers for exports without payment of duty’ 1.3 As per Central GST notification no.48/2017-Central Tax dtd.18.10.2017, ....

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