Specsmakers Opticians Private limited ., In re
Date: June 24, 2019
Subject Matter
Value in respect of supply of goods to distinct persons being branches outside the state shall be governed by the provisions of Rule 28
Summary
The value in respect of supply of goods i.e. Lenses, Frames, Sun Glasses, Contact Lenses as well as Reading Glasses, Complete spectacles by the applicant to distinct persons being branches outside the state of Tamil Nadu shall be the open market valu…
M/s. Specsmakers Opticians Private Limited, No.20, Kannadasan Street, T.Nagar, Chennai-600017 (hereinafter called the Applicant or the Company) is registered under the applicable provisions of the CGST 2017 and TNGST 2017 vide registration number 33AAPCS6371Q1ZH. They have preferred an application seeking Advance Ruling on “The value to be adopted in respect of transfer to branches located o…