Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 
Discussions Forum
Home Forum Goods and Services Tax - GST This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

← Previous Next →

Supply of Goods or service, Goods and Services Tax - GST

Issue Id: - 116095
Dated: 3-3-2020
By:- Kaustubh Karandikar
Supply of Goods or service

  • Contents

XYZ is receiving moulds for trials from PQR(Customer). XYZ is making bottles from these moulds on trial run basis and sending the said bottles to PQR. XYZ is charging trial run charges to PQR. Will this transaction will be treated as supply of goods or supply of service?

Post Reply

Posts / Replies

Showing Replies 1 to 1 of 1 Records

1 Dated: 3-3-2020
By:- KASTURI SETHI

It is a supply of service. See the following extract from 2010 (261) E.L.T. 737 (A.A.R.) = 2009 (9) TMI 56 - AUTHORITY FOR ADVANCE RULINGS (para no.5.1) AAR, New Delhi Applicant : GUTHY RENKER MARKETING PVT. LTD.

"The Act does not make a distinction between 'a trial run' and ‘service’.


1

Post Reply

← Previous Next →

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map || ||