SAN Engineering & Locomotive Company Ltd ., In re
Date: April 23, 2020
Subject Matter
Supply of power packs and the freight and insurance charges would form part of the value of supply of power packs - Composite Supply
Summary
Q) Whether the supply of power packs, freight and insurance service and commissioning and installation service is a composite supply or not? A) Section 15(2) of the CGST Act, 2017 states that the value of supply shall include incidental expenses, inc…
1. M/s SAN Engineering & Locomotive Company Limited, Whitefield Road, Bengaluru 560048, (hereinafter referred to “the applicant”) and having a GSTIN 29AAECS5331H1ZA, has filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01 d…