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In whose name invoice to be issued in case of bill to ship to transaction.

Supply under GST — The applicants are engaged in import and stile of networking equipments to customers in India. The said entity is also engaged in provision of maintenance contracts (AMC) pertaining to the equipments supplied. Import and sale of equipments in India is not a subject matter of this application and therefore is not discussed hereunder. JNSIPL provides AMC services in respect of equipments supplied to the customers across India. These AMC Contracts are executed by JNSIPL, Maharashtra. Applicable GST is discharged by JNSIPL, Maharashtra on issuance of an invoice for such AMC services. The Applicant sought Advance ruling on the question whether delivery of spares by the applicant would constitute a supply under Schedule I of the CGST Act, 2017, by the applicant to JNSIPL, Maharashtra? The Authority ruled out that the delivery of spares by the applicant to the ultimate consumer on account of M/s. JNSIPL, Maharashtra, where invoice is raised against M/s. JNSIPL, Maharashtra and the goods are delivered to the ultimate consumer of M/s. JNSIPL, Maharashtra, would not amount to a supply to the ultimate consumer under the GST Act. — Juniper Networks Solution Private Limited, In Re… [2019] 16 TAXLOK.COM 145 (AAR-Karnataka)

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