Umax Packaging ., In re
Date: November 2, 2018
Court: Authority for Advance Ruling
Bench: Rajasthan
Type: Advance Ruling
Subject Matter
ITC is available on IGST paid on ‘bill to ship to’ model
Summary
Q. Whether ITC of IGST paid on ‘bill to ship to’ model admissible to the applicant? A. M/s Umax Packaging, Jodhpur is eligible to claim the input tax credit (ITC) of IGST paid on ‘bill to ship to’ model as per the relevant pro…
Note: Under Section 100 of the CGST/ RGST Act 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/ RGST Act 2017, within a period of 30 days from the date of service of this order. The Issue raised by M/s Uma Polymers Ltd. {hereinafter the applicant} is fit to pronounce advance ruling as it fa…