AAR: Rules on taxability of bill-to-ship-to transaction

Karnataka AAR holds that the delivery of spares by the applicant (JNSIPL Karnataka) to the ultimate consumer on account of JNSIPL, Maharashtra, where invoice is raised against JNSIPL, Maharashtra and the goods are delivered to the ultimate consumer, would not amount to a supply to the ultimate consumer under the GST Act; Reiterates that as the supply is made to JNSIPL, Maharashtra, invoice needs to be raised on them; Notes that delivery of spares is a bill to ship to transact...