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STERLITE TECHNOLOGIES LIMITED
(Appellate Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

J.P. GUPTA
SEEMA ARORA
Pet. Counsel
Nitin Shah
Res. Counsel
---

Petitioner / Applicant

STERLITE TECHNOLOGIES LIMITED
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Gujrat

Date Mar 8, 2021
Order No.

GUJ/GAAAR/APPEAL/2021/13

Citation

2021(3) TAXREPLY 5354
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ORDER

The appellant M/s. Sterlite Technologies Limited is inter-alia engaged in the trading of Information Technology Hardware. The appellant procure requisite Hardware from the vendors (located within India or outside India) on payment of applicable duties/ taxes. Such Hardware are sold as per the requirement of the customer on payment of GST, except in case of export. 2. The appellant has proposed to undertake transaction of supply of hardware in the following manner, which is commercially known as ‘Merchant Trade Transaction’ – The appellant will receive an order from the customer located outside India Back to back order would be placed by the appellant to a supplier located outside India. As per the instruction of the appellant, Vendor (located outside India) will directly ship the goods to the customer (located outside India) The Vendor will issue invoice on the appellant against which payment will be made by him in the foreign currency....

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