Case LawAPPEAL CASE NO. 05/WBAAAR/APPEAL/2018
Assistant Commissioner, Central Tax - WB., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- September 27, 2018
- Type:
- Advance Ruling
- Members:
- RAKESH KUMAR SHARMA AND RANDHIR KUMAR
Subject
Valuation on goods supplied to the branches in other states. AAR ruling upheld.
Input Tax Credit
Summary
1. This Appeal has been filed by the Assistant Commissioner, CGST & CX, Tollygunge Division, Kolkata South Commissionerate (hereinafter referred to as the "Appellant"), on 06.07.2018 against the Advance Ruling No. 07/WBAAR/2018-19 dated…
Judgement
This Appeal has been filed by the Assistant Commissioner, CGST & CX, Tollygunge Division, Kolkata South Commissionerate (hereinafter referred to as the "Appellant"), on 06.07.2018 against the Advance Ruling No. 07/WBAAR/2018-19 dated 30.05.2018 pronounced by the West Bengal Authority for Advance Ruling. 2. M/s GKB Lens Pvt. Ltd., holding GSTN No. 19AACCG3446M1ZA, re-seller and…