NSE/BSE Codes: BSE: 505800, NSE: RANEHOLDIN
Summary of Key Information:
Nature of Event / Disclosure:
Regulatory disclosure under Regulation 30 of SEBI LODR regarding receipt of tax order by wholly owned subsidiary Rane Steering Systems Private Limited (RSSL).
Involved Parties / Authorities:
- Deputy Commissioner (CT), Chennai (South) - issuing authority
- Assistant Commissioner (ST), Royapettah, Assessment Circle - original order authority
- Rane Steering Systems Private Limited (RSSL) - appellant
Date / Timeline of Event:
- July 21, 2026: Date of disclosure to exchanges
- Original order date: August 25, 2024 (by Assistant Commissioner)
- Appeal filed u/s 107(1) of TNGST Act, 2017
- Financial Year involved: 2019-20
Brief Description of Outcome / Dispute:
RSSL received an order from Deputy Commissioner (CT), Chennai (South) regarding an appeal filed u/s 107(1) of the TNGST Act, 2017 against the order passed by Assistant Commissioner (ST), Royapettah, Assessment Circle u/s 73 of GST Act, 2017. The appeal was partly allowed, partly dismissed, and partly modified. The matters dismissed include tax liability payable on reverse & forward charge mechanism on certain expenses and availing ITC on trade payables.
Impact of Outcome:
Financial Impact:
- Total financial implication: ₹7.46 Crores
- Penalty amount: ₹0.38 Crores
- The impact relates to Financial Year 2019-20
Operational / Business / Strategic Impact:
No material disclosures in this section regarding operational, business, or strategic impact.
Other Implications:
No material disclosures in this section regarding other implications.
Next Steps / Required Actions:
RSSL, in consultation with its consultants/tax advisors, will be filing an appeal before appropriate authority within the prescribed timelines.