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.


Quick Summary
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.

Court :
Gujrat AAR

Brief :
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.

Citation :
ADVANCE RULING NO. GUJ/GAAR/R/102/2020

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