Spares Delivery to Ultimate Consumer in Maharashtra Not a Supply Under GST; Invoice Goes to Company Instead.

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....The delivery of spares by the applicant to the ultimate consumer on account of M/s. JNSIPL, Maharashtra, where invoice is raised against M/s. JNSIPL, Maharashtra and the goods are delivered to the ultimate consumer of M/s. JNSIPL, Maharashtra, would not amount to a supply to the ultimate consumer under the GST Act. However, the supply is made to M/s. JNSIPL, Maharashtra and invoice needs to be raised on them.....