Gujarat Authority for Advance Ruling 21 March 2025, GUJ/GAAR/R/2025/10 ((i) Whether GST is payable on goods lost in transit; (ii) If GST is payable, what should be the value of supply for the purpose of payment of GST; (iii) If GST is not payable, whether the applicant is)

1 GUJARAT AUTHORITY FOR ADVANCE RULING GOODS AND SERVICES TAX NATION D/5, RAJYA KAR BHAVAN, ASHRAM ROAD, TAX MARKET AHMEDABAD-380 009. ADVANCE RULING NO. GUJ/GAAR/R/2025/10 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2024/AR/11) Date:25/03/2025 Name and address of the : applicant M/s. Inox Air Products P Ltd., Block-102, 106P, Vermadi Road, Vadodara, Gujarat-391240.