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SPX FLOW TECHNOLOGY INDIA PVT. LTD
(Appellate Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

J. P. GUPTA
SEEMA ARORA
Pet. Counsel
Amal. P. Dave
Res. Counsel
---

Petitioner / Applicant

SPX FLOW TECHNOLOGY INDIA PVT. LTD
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Gujrat

Date Nov 2, 2021
Order No.

GUJ/GAAAR/APPEAL/2021/34

Citation

2021(11) TAXREPLY 5367
Original Order
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ORDER

The appellant M/s. SPX Flow Technology (India) Pvt. Ltd. is engaged in manufacture of Single and Multi Stage Pumps designed for handling water, Dairy Machine etc. and also carries out trading of such goods. 2. In respect of trading in foreign countries, the appellant has submitted that the trading business is undertaken in the following manner. (i) The appellant’s parent company M/s. SPX Flow Technology, located in Poland (herein after referred to as ‘M/s. SPX Poland’), ships goods such as spare parts of Dairy Machinery, to recipient customer company, BRAC Dairy and Food Project located in Bangladesh (herein after referred to as ‘M/s. BRAC, Bangladesh’). The transaction involves generation of one invoice by M/s. SPX, Poland to the appellant and generation of another invoice by the appellant on the recipient company located in Bangladesh. (ii) The recipient customer company receives such Dairy Machinery and its spare parts directly from M/s. ....

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