The Components, which were supplied in Sale-in-Transit transaction, without payment of tax under the erstwhile Central Sales Tax regime, by the Applicant , i.e., AHPL to its Customer in Tamil Nadu is a 'Supply' as per Section 7 of the CGST Act and will attract levy of GST.
Authority for Advance Ruling — Tax on Supply of goods undertaken in course of Sale-in-Transit – The applicants have entered into a contract dated 21 July 2015 with Tamil Nadu Generation and Distribution Corporation Limited for renovation, modernisation and uprating the Sholayar Power House. The applicant sought an Advance Ruling as to whether the supply of goods undertaken in course of Sale-in-Transit, i.e., supply undertaken when the goods are in movement from one state to another, is exempt; whether the Components, which were supplied in Sale-in-Transit transaction, without payment of tax under the erstwhile Central Sales Tax regime, by the Applicant, i.e., AHPL to its Customer (i.e., TANGEDCO) in Tamil Nadu, will attract levy of Tax.
Held that:- The Hon’ble Authority for Advance Ruling held that the Components, which were supplied in Sale-in-Transit transaction, without payment of tax under the erstwhile Central Sales Tax regime i.e., AHPL to its Customer (i.e., TANGEDCO) in Tamil Nadu is a ‘Supply’ as per Section 7 of the Act 2017 and will attract levy of GST.
The Components, which were supplied in Sale-in-Transit transaction, without payment of tax under the erstwhile Central Sales Tax regime, by the Applicant , i.e., AHPL to its Customer in Tamil Nadu is a 'Supply' as per Section 7 of the CGST Act and will attract levy of GST.
Authority for Advance Ruling — Tax on Supply of goods undertaken in course of Sale-in-Transit – The applicants have entered into a contract dated 21 July 2015 with Tamil Nadu Generation and Distribution Corporation Limited for renovation, modernisation and uprating the Sholayar Power House. The applicant sought an Advance Ruling as to whether the supply of goods undertaken in course of Sale-in-Transit, i.e., supply undertaken when the goods are in movement from one state to another, is exempt; whether the Components, which were supplied in Sale-in-Transit transaction, without payment of tax under the erstwhile Central Sales Tax regime, by the Applicant, i.e., AHPL to its Customer (i.e., TANGEDCO) in Tamil Nadu, will attract levy of Tax.
Held that:- The Hon’ble Authority for Advance Ruling held that the Components, which were supplied in Sale-in-Transit transaction, without payment of tax under the erstwhile Central Sales Tax regime i.e., AHPL to its Customer (i.e., TANGEDCO) in Tamil Nadu is a ‘Supply’ as per Section 7 of the Act 2017 and will attract levy of GST.