Penna Cement Industries Limited ., In re
Date: March 2, 2020
Court: Authority for Advance Ruling
Bench: Telangana
Type: Advance Ruling
Judge(s)/Member(s): J Laxminarayana, B Raghu Kiran
Subject Matter
IGST is applicable on ex-factory inter-State supplies
Summary
The applicant is a manufacturer of cement having two cement plants in Telangana. They occasionally make inter-State sale of cement on ex-factory/works basis from their plants in Telangana. In this regard, they sought to now , What tax should be…
1. M/s. Penna Cement Industries Limited, Lakshmi Nivas 705, Road No. 3, Banjara Hills, Hyderabad- 500 034, Telangana, (GSTIN No. 36AABCP2290D1ZP) have filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules, seeking Advance Ruling seeking clarification as to what tax should be charged by them on ex-factory inter-State sales ma…