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The Tax Publishers 2022 TaxPub(GST) 1589 (AAR- Punjab) : (2022) 108 ITPJ (G) 0384 IN THE AUTHORITY FOR ADVANCE RULING, PUNJAB VARINDER KAUR, & VIRAJ SHYAMKARN TIDKE, MEMBER Bhawani Founders & Engg Works, In re AAR/GST/PB/020 20 September, 2022 Hearing Attended by : None appeared ORDER M/s. Bhawani Founders & Engg Works, Near Gali Swastika Foundary, Batala-143505 (GST Registration No. 03AATPK0442R2ZA) is engaged in the trading business and now he proposes to manufacture chaff cutting machine. The Chaff cutter machine is commonly known as Toka, Chara Cutting Machine, Kulti. The Chaff cutting machine is used for cutting of Chaff, hay and other agriculture produces and same are used for fooding of live-stocks. The applicant has received order to manufacture Chaff Cutting Machines. In this industry such machines are sold as such and also parts of such machines are also sold separately. In case of huge contact of manufacturing of Chaff Cutter Machine. Such machines are manufactured in parts and such parts are delivered as and when manufactured and assembled in purchaser's location. For ease of transportation also various parts of Chaff Cutting Machine are supplied separately and then assembled in purchaser's location. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

2022 TaxPub(GST) 1589 (AAR- Punjab) : (2022) 108 ITPJ (G) 0384

IN THE AUTHORITY FOR ADVANCE RULING, PUNJAB

VARINDER KAUR, & VIRAJ SHYAMKARN TIDKE, MEMBER

Bhawani Founders & Engg Works, In re

AAR/GST/PB/020

20 September, 2022

Hearing Attended by : None appeared

ORDER

M/s. Bhawani Founders & Engg Works, Near Gali Swastika Foundary, Batala-143505 (GST Registration No. 03AATPK0442R2ZA) is engaged in the trading business and now he proposes to manufacture chaff cutting machine. The Chaff cutter machine is commonly known as Toka, Chara Cutting Machine, Kulti. The Chaff cutting machine is used for cutting of Chaff, hay and other agriculture produces and same are used for fooding of live-stocks. The applicant has received order to manufacture Chaff Cutting Machines. In this industry such machines are sold as such and also parts of such machines are also sold separately. In case of huge contact of manufacturing of Chaff Cutter Machine. Such machines are manufactured in parts and such parts are delivered as and when manufactured and assembled in purchaser's location. For ease of transportation also various parts of Chaff Cutting Machine are supplied separately and then assembled in purchaser's location.