Aristo Bullion Pvt Ltd ., In re

Date: January 27, 2021

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Sanjay Saxena, Mohit Agrawal
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Subject Matter

ITC earned on inward supplies(meant for outward supply of Bullions) cannot be used towards offsetting GST liability on ‘Castor Oil Seed’

Input Tax Credit

Summary

Question:  Can the applicant use Input Tax Credit Balance available in the Electronic Credit Ledger legimately earned on the inputs/raw-materials/inward supplies(meant for outward supply of Bullions) towards the GST liability on ‘Castor Oi…

The applicant M/s. Aristo Bullion pvt.ltd., R.B.Chamber, B/3. Chanla Ole, Manek Chowk, Ahmedabad-380001 has submitted that they recently registered as a private limited company with effect from 25.07.2020 for which Certificate of Incorporation is issued by the Registrar of Companies; that they intend to engage in supply of Gold (including Gold Plated with Platinum) unwrought or in semi-manufacture…

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