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TaxReply India Pvt Ltd

WIPTECH PERIPHERAL PVT. LTD.
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

SANJAY SAXENA
MOHIT AGRAWAL
Pet. Counsel
Na
Res. Counsel
Na

Petitioner / Applicant

WIPTECH PERIPHERAL PVT. LTD.

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Dec 30, 2020
Order No.

GUJ/GAAR/ADM/2020/122

Citation

2020(12) TAXREPLY 3982

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ORDER

BRIEF FACTS The applicant M/s. Wiptech Peripheral Pvt. Ltd., 101, Dwarkadish, Virani Chowk, Tagore Road, Rajkot-360002 has submitted that they are supplier of Earthing Electrode (HSN Code 72159020) to their clients with the rate of GST 18%. They have further submitted that presently, as per current Solar Rooftop Policy, their clients require Earthing Electrode for Solar Project and are asking charges of GST@5% under HSN Code 85 and have stated that they need valuable confirmation from the Advance Ruling Authorities for further billing/transaction procedure. DISCUSSION & FINDINGS: 2. We have considered the submissions made by the applicant in their application for advance ruling as well as the arguments/discussions made by their representative at the time of personal hearing. We have also considered the issues involved on which Advance Ruling is sought by the applicant. 3. At the outset, we would like to state that the provisions of both the Central Goods and Serv....

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