Case LawOrder No. 14
Varun Beverages Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttar Pradesh
- Date:
- September 24, 2018
- Type:
- Advance Ruling
- Members:
- Dinesh Kumar, Khandelwal
Subject
No ruling can be given on how to transfer a portion of input tax credit
Summary
Q) How to transfer the portion of input tax credit as belonging to Sandila unit (covered by the infrastructure & industrial investment policy 2012 of the State of Uttar Pradesh for claiming refund of UP GST component paid in cash in the prescribe…
Judgement
M/s. Varun Beverages Limited, Plot No.2, Udyog Vihar, Surajpur By Pass, Greater Noida, Uttar Pradesh 201306 (here in after called the applicant) is a registered assessee under GST having GSTN : 09AAACV2678L1ZS. The Applicant intends to manufacture and sell carbonated soft drinks (CSDs) and non-carbonated beverages (NCBs) sold under trademarks owned by Pepsico. The Applicant has submitted applicati…