Activities of M/s. SPX Flow Technology (India) pvt.ltd., Ahmedabad is covered under Entry No.7 in Schedule 3,hence not treated as supply.

The Gujarat Authority for Advance Ruling has determined that certain trading activities undertaken by M/s. SPX Flow Technology (India) Pvt. Ltd. are not considered a taxable supply under GST. These activities, specifically involving the trading of spare parts for dairy machinery with a recipient company in Bangladesh, are covered under Entry No. 7 in Schedule 3 of the GST Act. Consequently, these transactions are not liable for GST.

GUJARAT AUTHORITY FOR ADVANCE RULING,
GOODS AND SERVICES TAX,
D/5, RAJYA KAR BHAVAN, ASHRAM ROAD,
AHMEDABAD – 380 009.

ADVANCE RULING NO. GUJ/GAAR/R/102/2020
(IN APPLICATION NO. Advance Ruling/SGST&CGST/2020/AR/30)
Date:14.10.2020

Name and address of the applicant : M/s. SPX Flow Technology (India) pvt. ltd., Survey No.275, Odhav road, Ahmedabad-382415.

GSTIN of the applicant:24AAACS7234B1ZU

Date of application : 23.07.2020

Clause(s) of Section 97(2) of CGST / GGST Act, 2017, under which the question(s) raised. : (e) Determination of the liability to pay tax on any goods or services or both.
(g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.

Date of Personal Hearing : 24.09.2020 (through video conferencing)

Present for the applicant :Shri Amal P.Dave.

B R I E F FA C T S

The applicant M/s. SPX Flow Technology (India) pvt. ltd. located at Survey No.275, Odhav road, Ahmedabad-382415 is a company engaged in the business of manufacture of goods like pumps designed for handling water, single and multi-stage pumps designed for handling water, single and multi-stage pumps, dairy machine etc. falling under Chapter 84 and other such products which are classifiable under Chapter 84 of the GST Tariff. The applicant also carries out business of trading in such goods.

2. The applicant has further stated that the present application is in respect of trading by the applicant in foreign countries and that trading business is undertaken in the following manner:

(1) The applicant’s parent company located in Poland is engaged in shipping goods such as spare parts of dairy machinery to recipient customer company located in Bangladesh. The transaction involves generation of one invoice by M/s. SPX Flow Technology, Poland to the applicant and generation of another invoice by the applicant on the recipient company which is located in Bangladesh.

To know more in details find the attachment file