IN RE : HINDALCO INDUSTRIES LIMITED – Goods and Services Tax

IN RE : HINDALCO INDUSTRIES LIMITED
GST
2018 (10) TMI 304 – AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – 2018 (17) G.S.T.L. 58 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – AAR
Dated:- 4-5-2018
Order No. 3
GST
Shri Sanjay Kumar Pathak, Member (State Tax) and Dinesh Kumar, Member (Central Tax)

ORDER

“HIL Renukoot, cater Bauxite from captive mines of HIL Renukoot situated in Lohardaga (Jharkhand) and Samari (Chhattisgarh) on continuous basis. Supply of Bauxite from captive mines to HIL Renukoot are made on day to day basis via Road and Road cum-Rail made. HIL Renukoot is receiving average 1,80,000 MT of Bauxite from said mines every month. Bauxite from said mines are dispatched to HIL Renukoot factory via two mode-

A. Directly via Road From HIL captive mines through truck to HIL Renukoot factory.

B. By Road cum-Rail mode, i.e. Material dispatched by truck from mines are unloaded at Railway siding and then dispatched to HIL Renukoot by

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s Act, unless the context otherwise requires,-

(63) “inward supply” in relation to a person, shall mean receipt of goods or services or both whether by purchase, acquisition or any other means, with or without consideration;

(83) “outward supply” in relation to a taxable person, means supply of goods or services or both, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other mode, made or agreed to be made by such person in the course or furtherance of business;

(93) “recipient” of supply of goods or services or both, means-

(a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration;

(b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and

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and value of goods, the tax charged thereon and such other particulars as may be prescribed :

Provided that the Government may, on the recommendations of the Council, by notification, specify the categories of goods or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed.

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Document 1
[Order per : Sanjay Kumar Pathak, Member (State Tax)]. – Ã Â¤ââ¬¢Ã Â¥ââ¬¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¦Ã Â¥ÂÃ Â¤Â°Ã Â¥ââ¬Ã Â¤Â¯

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Ã Â¤Â²Ã Â¤Â¿., Ã Â¤ÂªÃ Â¥ââ¬¹. Ã Â¤Â°Ã Â¥ââ¬¡Ã Â¤Â¨Ã Â¥ââ¬Å¡Ã Â¤ââ¬¢Ã Â¥ââ¬Å¡Ã Â¤Å¸ Ã Â¤Â¸Ã Â¥ââ¬¹Ã Â¤Â¨Ã Â¤ÂÃ Â¤Â¦Ã Â¥ÂÃ Â¤Â°, Ã Â¤ââ¬°.Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°. Ã Â¤ââ¬¢Ã Â¥ââ¬¡ Vice President, Finance & Accounts Ã Â¤ââ¬°Ã Â¤ÂªÃ Â¤Â¸Ã Â¥ÂÃ Â¤Â¥Ã Â¤Â¿Ã Â¤Â¤ Ã Â¤Â¹Ã Â¥ÂÃ Â¤Â,

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