Indian Oil Corporation Ltd., In re
Date: March 8, 2019
Subject Matter
Endorsement copies of ARE-3 cannot be treated as final proof of export. AAR ruling upheld.
Summary
Indian Oil Corporation Ltd, stated to be in the activity of refining crude petroleum oil into, inter alia, High Speed Diesel (HSD), Motor Spirit (petrol), and Aviation Turbine Fuel (ATF), no tax on supply of which is leviable date under the CGST/WBGS…
This Appeal has been filed by M/s Indian Oil Corporation Ltd. (hereinafter referred to as “the Appellant”) on 10.12.2018 against Advance Ruling No. 17/WBAAR/2018-19 dated 18.09.2018, pronounced by the West Bengal Authority for Advance Ruling (hereinafter referred to as ‘the WBAAR’) in the matter of M/s Indian Oil Corporation Ltd. 2. M/s Indian Oil Corporation Ltd. holding G…