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YKK INDIA PRIVATE LIMITED
(Authority for Advance Ruling, Haryana)

Hon'ble Judges:

SANGEETA KARMAKAR
VIJAY KUMAR SINGH
Pet. Counsel
Kishore Kunal
Res. Counsel
Na

Petitioner / Applicant

YKK INDIA PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Haryana

Date Jul 11, 2018
Order No.

HAR/HAAR/R/2018-19/04

Citation

2018(7) TAXREPLY 501
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ORDER

1. M/s. YKK India Private Limited (hereinafter referred to as the “applicant”) is engaged in the business of supply of slide fasteners, chains, sliders etc. (‘Zipper’ or ‘Final Product’). In furtherance to its business of supply of the said Final Products mentioned above, the Applicant uses various goods as well as services for which the applicable tax under the CGST Act or the relevant State Act or Union Territory Acts under GST regime or Integrated Goods and Services Tax Act, 2017 are paid to the supplier, which fall within the meaning and definition of input tax defined under Section 2(62) of the Act. 2. The Applicant has its unit at Plot No. 699, Sector 2, HSIIDC Growth Centre, Bawal, Distt-Rewari, Haryana and Plot No. 122, Sector 6, HSIIDC Growth Centre, Bawal, Distt Rewari, Haryana (‘Factories’) where the employees of the Applicant are engaged in manufacturing the Final Products. Further, apart from employees manufa....

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