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SWITCHING AVO ELECTRO POWER LIMITED
(Appellate Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

RAKESH KUMAR SHARMA
SMARAKI MAHAPATRA
Pet. Counsel
Ravi Raghavan
Res. Counsel
Na

Petitioner / Applicant

SWITCHING AVO ELECTRO POWER LIMITED
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

West Bengal

Date Jul 25, 2018
Order No.

04/WBAAAR/Appeal/2018

Citation

2018(7) TAXREPLY 145
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ORDER

This Appeal has been filed by M/s. Switching Avo Electro Power Limited, holding GSTIN 19AAICS2473C1ZC (hereinafter referred to as the “Appellant”), on 10.05.2018 against the Ruling dated 21.03.2018 pronounced by the West Bengal Authority for Advance Ruling. The Appeal was filed beyond the stipulated period of thirty days after the date of communication of Advance Ruling. The Appellant has prayed for condonation of delay on the ground of illness of one of its Directors, which was allowed and the matter heard. The Appellant supplies power solution products and is also a manufacturer of power backups and solar products, including uninterrupted power supply system (hereinafter referred to as “UPS”). The Appellant had approached the West Bengal Authority for Advance Ruling for classification of the supply of UPS along with the battery, and the WBAAR after Hearing the matter and examining the documents, vide its Ruling dated 21.03.2018, decided that: &ldquo....

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