Thirumalai Chemicals Limited ., In re

Date: December 18, 2020

Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Senthilvelavan, Kurinji Selvaan
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Subject Matter

Value to be adopted in respect of transfer to branches located outside the state

Valuation

Summary

Q. The value to be adopted in respect of transfer to branches located outside the state? A.The applicant can adopt any one of the following three methods provided under Rule 28 of the CGST/ TNGST Rules 2017 read with Section 15 of the CGST/TNGST Act…

M/s. Thirumalai Chemicals Limited, having their principal place of business at No.25A,Sipcot Industrial Complex, Sipcot, Ranipet- 632 403 (hereinafter called the Applicant) are registered under GST with GSTIN 33AAACT2015M1ZM. They are engaged in the business of manufacture and trading of chemicals. The applicant has preferred an application seeking advance ruling on the following questions: 1. The…

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